Ca. Rev. and Tax. Code § 7389 - 'Aircraft jet fuel user' defined

• Cite as: Ca. Rev. and Tax. Code § 7389

"Aircraft jet fuel user" means any person who uses aircraft jet fuel for the propulsion of an aircraft in this state except the following:

(a) A common carrier by air engaged in the business of transporting persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the authority of the laws of this state, of the United States, or of any foreign government.