California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 6357
Official textleginfo.legislature.ca.gov
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.
Source: view the official text