Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6357 — General Exemptions
Cal. Rev. & Tax. Code § 6357
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of motor vehicle fuel used in propelling aircraft, except aircraft jet fuel, the distributions of which in this state are subject to the tax imposed…
Citator
Cal. Rev. & Tax. Code § 6357 — General Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
There are exempted from the taxes imposed by this part the gross receipts from the sale of and the storage, use, or other consumption in this state of motor vehicle fuel used in propelling aircraft, except aircraft jet fuel, the distributions of which in this state are subject to the tax imposed by Part 2 (commencing with Section 7301) of this division and not subject to refund.