Troy Larkin

Founder and president of CBC (CITTA Brokerage Company) and CITTA, Inc., consulting
companies specializing in duty drawback and multistate, federal, and foreign non-income tax issues

▪ Educated at Weber State University in Ogden, Utah; majored in business administration.
▪ Professional certification as a United States Customs broker.

More than thirty years in the field of non-income taxes, with expertise acquired in these areas:
▪ United States Customs duties and Internal Revenue taxes related to international trade.
▪ Federal excise taxes.
▪ Multistate excise taxes, transaction taxes, ad valorem taxes, and fees.
▪ Value-added taxes and fuel excise taxes in various foreign countries.
Approximately thirty years specializing in the following taxation issues related to air carriers:
▪ Drawback of duties paid on aviation fuel.
▪ Federal excise taxes on fuels and air transportation.
▪ Multistate property taxes on aircraft and other airline property.
▪ Multistate excise taxes on fuels and sales and use taxes.
▪ Value-added taxes and fuel excise taxes in various foreign countries.

▪ Representation on appeals and taxation issues before courts and taxing authorities.
▪ Calculation of apportioned taxes for air transportation property.
▪ Lobbying for legislative changes.
▪ Serving on the NCBFAA (National Customs Brokers & Forwarders Association of
America) committee responsible for drafting and recommending changes in the code
and regulations related to drawback.

▪ Streamlining the drawback privilege application and claim processes, including the
procurement of viable proof of export documents.
▪ Obtaining a significant California tax reduction benefitting regional air carriers, which has
had an impact in individual cases presented to other states.
▪ Instrumental in passage of an amendment to Utah sales tax law which provides and exemption
for purchases of aircraft and other large pieces of transportation equipment.
▪ Securing adjustments to property tax policies which reduced taxation of high-technology
equipment in some of the western states.

▪ Have presented drawback webinars for participants from across the United States and from
other countries, including Canada, the Caribbean Islands, China, Mexico, and Puerto Rico.
▪ Have presented in-person seminars on drawback and other non-income tax issues
to the following organizations:

▫ Various international trade organizations, including customs brokers and forwarders
associations in Florida, Georgia, New York, and North Carolina.
▫ Berkowitz Pollack Brant Advisors and Accountants (drawback).
▫ Regional Airline Association (RAA).
▫ Regional Air Cargo Carriers Association (RACCA).
▫ Airlines Financial and Accounting Managers Association (AFAMA).
▫ Aircraft Subcommittee of the California Board of Equalization.

Instructor Training Schedule

TopicLocationDate
Duty DrawbackWebinarNovember 19, 2020

Contact Troy Larkin

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