2007 California Revenue and Taxation Code Article 2. Imposition Of Tax

CA Codes (rtc:7392-7394)

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 (.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.



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 part relating to the collection of the
tax shall be applicable to the collection of the tax imposed by
Section 7392.



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 imposed by Section 7392 and the person
uses the fuel as an aircraft jet fuel user, the person shall be
liable for payment of the tax imposed by Section 7392 as if he or she
were an aircraft jet fuel dealer making taxable sales of aircraft
jet fuel at the time of that use and the number of gallons of fuel so
used shall be deemed the number of gallons sold by him or her.