Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

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jet fuel delivered in this state into the fuel tanks of aircraft or into a storage facility from which the fuel is withdrawn for use in aircraft.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.