Is Cal. Rev. & Tax. Code § 7389 — Definitions still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 7389 — Definitions

Cal. Rev. & Tax. Code § 7389

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2001-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

“Aircraft jet fuel user” means any person who uses aircraft jet fuel for the propulsion of an aircraft in this state except the following:

Citator

Cal. Rev. & Tax. Code § 7389 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“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.