CHAPTER 2.5. Aircraft Jet Fuel Tax [7385. - 7398.]

Chapter 2.5 repealed and added by Stats. 2000, Ch. 1053, Sec. 6.

§§ 7385–7398 · 14 sections

1. ARTICLE 1. Definitions §§ 7385–7391 · 7 sections

   • § 7385 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.
   • § 7386 “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.
   • § 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.
   • § 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…
   • § 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…
   • § 7390 “Fuel tank” means any receptacle on an aircraft from which fuel is supplied for the propulsion of the aircraft.
   • § 7391 “Use” means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state.
2. ARTICLE 2. Imposition of Tax §§ 7392–7394 · 3 sections

   • § 7392 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…
   • § 7393 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…
   • § 7394 If a person certifies in writing to an aircraft jet fuel dealer that the sale or use of aircraft jet fuel purchased by him or her is not subject to the tax…
3. ARTICLE 3. Permit §§ 7395–7396 · 2 sections

   • § 7395 Every person desiring to become an aircraft jet fuel dealer shall first secure from the board an aircraft jet fuel dealer permit. Applications for permits…
   • § 7396 Upon receipt of the application and after the deposit of such bond as the board may require, the board shall issue to the applicant an aircraft jet fuel dealer…
4. ARTICLE 4. Administrative Provisions § 7397 · 1 section

   • § 7397 All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section…
5. ARTICLE 5. Disposition of Proceeds § 7398 · 1 section

   • § 7398 All money received in payment of the tax imposed by this chapter shall be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in…