California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 7389
Official textleginfo.legislature.ca.govlast amended
“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.
# (c)
The armed forces of the United States.
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