Revenue and Taxation Code § 7388

ARTICLE 1. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7388Official source ↗

Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

“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jet fuel delivered in this state into the fuel tanks of aircraft or into a storage facility from which the fuel is withdrawn for use in aircraft.