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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 2. MOTOR VEHICLE FUEL TAX LAW

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: (9349)

(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. (9350)

(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. (9351)

(c) The armed forces of the United States. (9352)

7390. "Fuel tank" means any receptacle on an aircraft from which fuel is supplied for the propulsion of the aircraft. (9353)

7391. "Use" means the placing of aircraft jet fuel into the fuel tank of an aircraft in this state. (9354)

Article 2. Imposition of Tax (7392-7394) (9355)(Text)

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 ($0.02) for each gallon of that fuel sold to an aircraft jet fuel user or used by the dealer as an aircraft jet fuel user. (9356)

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. (9357)

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. (9358)

Article 3. Permit (7395-7396) (9359)(Text)

7395. Every person desiring to become an aircraft jet fuel dealer shall first secure from the board an aircraft jet fuel dealer permit. Applications for permits shall be made to the board on forms prescribed by the board. Before issuing the permit the board may require the applicant to furnish the bond required under Chapter 4 (commencing with Section 7451). (9360)

7396. Upon receipt of the application and after the deposit of such bond as the board may require, the board shall issue to the applicant an aircraft jet fuel dealer permit authorizing the applicant to become a dealer in aircraft jet fuel. The permit is valid until canceled, suspended, or revoked. (9361)

Article 4. Administrative Provisions (7397) (9362)(Text)

7397. All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section 7392. (9363)

Article 5. Disposition of Proceeds (7398) (9364)(Text)

7398. All money received in payment of the tax imposed by this chapter shall be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund, and after the payment of any refunds authorized by this part, the balance remaining shall be transferred to the Aeronautics Account in the State Transportation Fund for allocation pursuant to Section 8352.3. (9365)

CHAPTER 3. EXEMPTIONS (7401-7405) (9366)(Text)

7401. (a) The provisions of this part requiring the payment of motor vehicle fuel taxes do not apply to any of the following: (9367)

(1) Any entry or removal from a terminal or refinery of motor vehicle fuel transferred in bulk to a refinery or terminal if the persons involved (including the terminal operator) are licensed suppliers. (9368)

(2) The removal of motor vehicle fuel, if all of the following apply: (9369)

(A) The motor vehicle fuel is removed by railroad car from an approved refinery and is received at an approved terminal. (9370)

(B) The refinery and the terminal are operated by the same licensed supplier. (9371)

(C) The refinery is not served by pipeline (other than a pipeline for the receipt of crude oil) or vessel. (9372)

(3) Motor vehicle fuel which, pursuant to the contract of sale, is required to be shipped and is shipped to a point outside of this state by a supplier by means of any of the following: (9373)

(A) Facilities operated by the supplier. (9374)

(B) Delivery by the supplier to a carrier, customs broker, or forwarding agency, whether hired by the purchaser or not, for shipment to the out-of-state point. (9375)

(C) Delivery by the supplier to any vessel clearing from a port of this state for a port outside of this state and actually exported from this state in the vessel. (9376)

(4) Motor vehicle fuel sold by credit card certified by the United States Department of State to any consulate officer or consulate employee of a foreign government who is not engaged in any private occupation for gain within this state, who uses the motor vehicle fuel in a motor vehicle that is registered with the United States Department of State, and whose government has done either of the following: (9377)

(A) Entered into a treaty with the United States providing for the exemption of its representatives from national, state, and municipal taxes. (9378)

(B) Granted a similar exemption to representatives of the United States. (9379)

(5) Motor vehicle fuel sold to the United States armed forces for use in ships or aircraft, or for use outside this state. (9380)

(6) Gasoline blendstocks removed from a pipeline or vessel, when the gasoline blendstocks are received by a licensed industrial user. (9381)

(7) Any entry or removal from a terminal or refinery of gasoline blendstocks that are received at an approved terminal or refinery if the person otherwise liable for the tax is a licensed supplier. (9382)

(8) Any entry or removal from a terminal or refinery of gasoline blendstocks not in connection with a sale if the person otherwise liable for the tax is a licensed supplier and the person does not use the gasoline blendstocks to produce finished gasoline. (9383)

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