Chapter 2.5. Aircraft Jet Fuel Tax

Article 1. Definitions

• Ca. Rev. and Tax. Code § 7385 Construction
• Ca. Rev. and Tax. Code § 7386 "Aircraft" Defined
• Ca. Rev. and Tax. Code § 7387 "Aircraft Jet Fuel" Defined
• Ca. Rev. and Tax. Code § 7388 "Aircraft Jet Fuel Dealer" Defined
• Ca. Rev. and Tax. Code § 7389 "Aircraft Jet Fuel User" Defined
• Ca. Rev. and Tax. Code § 7390 "Fuel Tank" Defined
• Ca. Rev. and Tax. Code § 7391 "Use" Defined

Article 2. Imposition of Tax

• Ca. Rev. and Tax. Code § 7392 Tax Imposed On Aircraft Jet Fuel Dealer
• Ca. Rev. and Tax. Code § 7393 Return of Tax
• Ca. Rev. and Tax. Code § 7394 Liability For Payment of Tax

Article 3. Permit-Aircraft Jet Fuel Dealer

• Ca. Rev. and Tax. Code § 7395 Aircraft Jet Fuel Dealer Permit Required; Applications For Permits
• Ca. Rev. and Tax. Code § 7396 Issuance; Validity

Article 4. Administrative Provisions

• Ca. Rev. and Tax. Code § 7397 Administration of Tax

Article 5. Disposition of Proceeds

• Ca. Rev. and Tax. Code § 7398 Deposit of Money Received