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Business Taxes Law Guide—Revision 2024

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7303


7303. "Aircraft." "Aircraft" means any powered contrivance designed for navigation in the air except a rocket or missile.


1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.