Cal. Revenue and Taxation Code - RTC § 7385. Section 7385.
Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
ARTICLE 1. Definitions [7385. - 7391.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 7386. Section 7386.
“Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.
Cal. Revenue and Taxation Code - RTC § 7387. Section 7387.
“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.
Cal. Revenue and Taxation Code - RTC § 7388. Section 7388.
“Aircraft jet fuel dealer” means any person who sells to an aircraft jet fuel user, aircraft jet fuel delivered in this state into the fuel tanks of aircraft or into a storage facility from which the fuel is withdrawn for use in aircraft.
Cal. Revenue and Taxation Code - RTC § 7389. Section 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.
(b)
A person engaged in the business of constructing or reconstructing by manufacture or assembly of completed aircraft, or modifying, overhauling, repairing, maintaining, or servicing of aircraft.
(c)
The armed forces of the United States.
Cal. Revenue and Taxation Code - RTC § 7390. Section 7390.
“Fuel tank” means any receptacle on an aircraft from which fuel is supplied for the propulsion of the aircraft.
Cal. Revenue and Taxation Code - RTC § 7391. Section 7391.
“Use” means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026