Section 7392 Of Article 2. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 2.5. >> Article 2.

. 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.