{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7393","citation":"Rev. & Tax. Code, § 7393","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>The aircraft jet fuel dealer shall make a return of the tax due under Section <a href=\"/rtc/7392\">7392</a> as required of suppliers under Section <a href=\"/rtc/7651\">7651</a>. All of the provisions of this part relating to the collection of the tax shall be applicable to the collection of the tax imposed by Section <a href=\"/rtc/7392\">7392</a>.</p>","text":"The aircraft jet fuel dealer shall make a return of the tax due under Section 7392 as required of suppliers under Section 7651. All of the provisions of this part relating to the collection of the tax shall be applicable to the collection of the tax imposed by Section 7392.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-7393","source":"California Legislative Information bulk export (pubinfo)"}