DIVISION 2. OTHER TAXES 6001-61050›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 2.5. Aircraft Jet Fuel Tax 7385-7398›ARTICLE 1. Definitions 7385-7391
§ 7386
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
“Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.
(Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
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