SECTIONS 7385-7391 - California Statutes

REVENUE AND TAXATION CODE

SECTION 7385-7391

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 or into a storage facility from which
the fuel is withdrawn for use in aircraft.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 by air engaged in the business of
transporting persons or property for hire or compensation under a
certificate of public convenience and necessity issued pursuant to
the authority of the laws of this state, of the United States, or of
any foreign government.
(b) A person engaged in the business of constructing or
reconstructing by manufacture or assembly of completed aircraft, or
modifying, overhauling, repairing, maintaining, or servicing of
aircraft.
(c) The armed forces of the United States.

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.