Revenue and Taxation Code section 6357

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: Section 6357, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6357.­ (updated Jan. 1, 1972; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 6357's source at ca​.gov