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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 7391


7391. "Use." "Use" means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state.


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