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Business Taxes Law Guide – Revision 2019
 

Motor Vehicle Fuel Tax Law

CHAPTER 2.5. AIRCRAFT JET FUEL TAX.1

Article 2. Imposition of Tax

Section 7392


7392. Rate of tax. For the privilege of using or selling aircraft jet fuel a tax is imposed upon every aircraft jet fuel dealer at the rate of two cents ($0.02) for each gallon of that fuel sold to an aircraft jet fuel user or used by the dealer as an aircraft jet fuel user.


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