Article 1. Definitions of California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 2.5. >> Article 1.

Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.

"Aircraft" means any powered contrivance designed for navigation in the air except a rocket or missile.

"Aircraft jet fuel" means any inflammable liquid which is used or sold for use in propelling aircraft operated by the jet or turbine type of engine.

"Aircraft jet fuel dealer" means any person who sells to an aircraft jet fuel user, aircraft jet fuel delivered in this state into the fuel tanks of aircraft or into a storage facility from which the fuel is withdrawn for use in aircraft.

"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.

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

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