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Business Taxes Law Guide – Revision 2021
 

Motor Vehicle Fuel Tax Annotations

SALES TO THE UNITED STATES—Regulation 1134


Taxability of Aero Club. Aviation gasoline sold to the United States Government for use by an aero club, located on a military base in California and governed by AFI 34-217 and AFMAN 34-232, is exempt from motor vehicle fuel tax pursuant to Revenue and Taxation Code section 7401, subdivision (a)(5). 10/29/03.