DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 4. Exemptions 6351-6423›ARTICLE 1. General Exemptions 6351-6380

§ 6357

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of motor vehicle fuel used in propelling aircraft, except aircraft jet fuel, the distributions of which in this state are subject to the tax imposed by Part 2 (commencing with Section 7301) of this division and not subject to refund.

(Amended by Stats. 1972, Ch. 1408.)

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California Revenue and Taxation Code

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