Rev. & Tax. Code, § 6452.05 · Article 1. Returns and Payments
Rev. & Tax. Code, § 6452.05
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Beginning January 1, 2020, on or before the last day of the month next following each quarterly period, in addition to the returns due pursuant to Section 6452, a retailer of aircraft jet fuel shall provide a quarterly information return, in the form prescribed by the department, which may include, but not be limited to, electronic media showing the information required for this state to comply with the Federal Aviation Administration’s “Policy and Procedures Concerning the Use of Airport Revenue; Proceeds from Taxes on Aviation Fuel” (79 Fed. Reg. 66282 (Nov. 7, 2014)), as it read on November 7, 2014, and any other information that the department determines to be necessary to comply with those policies and procedures.
(b) A retailer of aircraft jet fuel who fails or refuses to timely furnish an information return, or other data required by the department pursuant to subdivision (a), shall pay a penalty of five thousand dollars ($5,000).
(c) The information return required under this section shall not include any tax remittance and does not constitute a return required under Section 6452.
(d) The department shall collect information from the returns filed pursuant to subdivision (a) and shall post the following information each quarter on the department’s internet website:
(1) The amount of reported revenue derived from the sale, storage, use, or consumption of aircraft jet fuel in the state from taxes imposed pursuant to Section 35 of Article XIII of the California Constitution and Sections 6051.2, 6051.3, 6201.2, and 6201.3 of this code.
(2) The amount of reported revenue derived from the sale, storage, use, or consumption of aircraft jet fuel with respect to taxes imposed by a city, county, city and county, or other governmental entity in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), for the purposes of local compliance with the Federal Aviation Administration’s “Policy and Procedures Concerning the Use of Airport Revenue; Proceeds from Taxes on Aviation Fuel” (79 Fed. Reg. 66282 (Nov. 7, 2014)), as it read on November 7, 2014.
Notes and commentary — not statutory text
History
Added by Stats. 2020, Ch. 17, Sec. 6. (AB 90) Effective June 29, 2020.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6452.05.
- Text hash
- sha256 1c17f1908b9406ff7798c69e06258f15b1f4728e82acaccd51e3a9cf320488be
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
California Constitution
Revenue and Taxation Code
- Rev. & Tax. Code, § 6051.2Printed as Sections 6051.2, 6051.3, 6201.2, and 6201.3 of this code
- Rev. & Tax. Code, § 6051.3Printed as Sections 6051.2, 6051.3, 6201.2, and 6201.3 of this code
- Rev. & Tax. Code, § 6201.2Printed as Sections 6051.2, 6051.3, 6201.2, and 6201.3 of this code
- Rev. & Tax. Code, § 6201.3Printed as Sections 6051.2, 6051.3, 6201.2, and 6201.3 of this code
- Rev. & Tax. Code, § 6452Printed as Section 6452
- Rev. & Tax. Code, div. 2, pt. 1.6TRANSACTIONS AND USE TAXESPrinted as Part 1.6 (commencing with Section 7251)
Cited by 2 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 6452.05. Each shows the citation as that text prints it.
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