Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 6051.6 — Imposition of Tax

Cal. Rev. & Tax. Code § 6051.6

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2003-10-28
Current through
Nov 2, 2026 (California Legislative Counsel)

There are exempted from the taxes imposed by Section 6051.5 the gross receipts derived from the sale of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and…

Citator

Cal. Rev. & Tax. Code § 6051.6 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.

There are exempted from the taxes imposed by Section 6051.5 the gross receipts derived from the sale of tangible personal property, other than fuel or petroleum products, to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.