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 4. Administrative Provisions

Section 7397

7397. Applicable administrative provisions. All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section 7392.

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