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Earlier editions: 2020-112018-112026-09

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

§ 7388

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

“Aircraft jet fuel dealer” means any person who sells to an aircraft jet fuel user, aircraft jet fuel delivered in this state into the fuel tanks of aircraft or into a storage facility from which the fuel is withdrawn for use in aircraft.

(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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California Revenue and Taxation Code

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