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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 7387


7387. "Aircraft jet fuel." "Aircraft jet fuel" means any inflammable liquid which is used or sold for use in propelling aircraft operated by the jet or turbine type of engine.


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