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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 2.5. Aircraft Jet Fuel Tax.1
Article 1. Definitions
Section 7388
7388. "Aircraft jet fuel dealer." "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jet fuel delivered in this state into the fuel tanks of aircraft or into a storage facility from which the fuel is withdrawn for use in aircraft.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.