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    • Legislation USA
    • California Code
    • Revenue and Taxation Code - RTC
    • DIVISION 2 - OTHER TAXES
    • PART 2 - MOTOR VEHICLE FUEL TAX LAW
    • CHAPTER 2.5 - Aircraft Jet Fuel Tax

    California Code
    PART 2 - MOTOR VEHICLE FUEL TAX LAW
    CHAPTER 2.5 - Aircraft Jet Fuel Tax

    ARTICLE 1 - Definitions

    Section 7385. - 7385. Except where the context otherwise requires, the definitions given...

    Section 7386. - 7386. “Aircraft” means any powered contrivance designed for navigation in...

    Section 7387. - 7387. “Aircraft jet fuel” means any inflammable liquid which is...

    Section 7388. - 7388. “Aircraft jet fuel dealer” means any person who sells...

    Section 7389. - 7389. “Aircraft jet fuel user” means any person who uses...

    Section 7390. - 7390. “Fuel tank” means any receptacle on an aircraft from...

    Section 7391. - 7391. “Use” means the placing of aircraft jet fuel into...

    ARTICLE 2 - Imposition of Tax

    Section 7392. - 7392. For the privilege of using or selling aircraft jet...

    Section 7393. - 7393. The aircraft jet fuel dealer shall make a return...

    Section 7394. - 7394. If a person certifies in writing to an aircraft...

    ARTICLE 3 - Permit

    Section 7395. - 7395. Every person desiring to become an aircraft jet fuel...

    Section 7396. - 7396. Upon receipt of the application and after the deposit...

    ARTICLE 4 - Administrative Provisions

    Section 7397. - 7397. All of the administrative provisions of this part not...

    ARTICLE 5 - Disposition of Proceeds

    Section 7398. - 7398. All money received in payment of the tax imposed...

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