Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Motor Vehicle Fuel Tax Annotations
Taxability of Aero Club. Aviation gasoline sold to the United States Government for use by an aero club, located on a military base in California and governed by AFI 34-217 and AFMAN 34-232, is exempt from motor vehicle fuel tax pursuant to Revenue and Taxation Code section 7401, subdivision (a)(5). 10/29/03.