DE HB428

Imposes a 5 cents per gallon tax on aviation jet fuel sold or delivered by licensed suppliers in Delaware, with the tax computed similarly to the state's gasoline tax

Exempts aviation jet fuel sold to the U.S. government, Delaware state and local governments, and for agricultural aerial application uses within the state

Requires wholesale sellers and distributors of aviation jet fuel to obtain a license ($10 fee) and post a surety bond between $5,000 and $200,000 to operate in Delaware

Directs all aviation jet fuel tax revenue to the Transportation Trust Fund to support the Department of Transportation's aviation responsibilities in the state

Establishes penalties for violations including class A misdemeanor for most offenses and class E felony for tax evasion exceeding $500 or repeat offenses, with effective date of July 1, 2018