{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7392","citation":"Rev. & Tax. Code, § 7392","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 2.5. Aircraft Jet Fuel Tax [7385. - 7398.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-2.5"},{"name":"ARTICLE 2. Imposition of Tax [7392. - 7394.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-2.5/article-2"}],"history":"Added by Stats. 2000, Ch. 1053, Sec. 6.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>For the privilege of using or selling aircraft jet fuel a tax is imposed upon every aircraft jet fuel dealer at the rate of two cents ($0.02) for each gallon of that fuel sold to an aircraft jet fuel user or used by the dealer as an aircraft jet fuel user.</p>","text":"For the privilege of using or selling aircraft jet fuel a tax is imposed upon every aircraft jet fuel dealer at the rate of two cents ($0.02) for each gallon of that fuel sold to an aircraft jet fuel user or used by the dealer as an aircraft jet fuel user.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-7392","source":"California Legislative Information bulk export (pubinfo)"}