California Revenue and Taxation Code ARTICLE 1 - Definitions

• Section 7385.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.(Added by Stats. 2000, Ch. 1053, Sec. 6....
• Section 7386.
  “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.(Added by Stats. 2000, Ch. 1053, Sec. 6. Effective January...
• 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...
• 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...
• 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...
• Section 7390.
  “Fuel tank” means any receptacle on an aircraft from which fuel is supplied for the propulsion of the aircraft.(Repealed and added by Stats. 2000, Ch....
• Section 7391.
  “Use” means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state.(Repealed and added by Stats. 2000, Ch. 1053,...

Last modified: October 22, 2018