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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 7390


7390. "Fuel tank." "Fuel tank" means any receptacle on an aircraft from which fuel is supplied for the propulsion of the aircraft.


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