### Question
How does PETROLEUM PRODUCTS define commercial aviation?


### Answer
Under *26 U.S.C. § 4092*, **commercial aviation** is defined as:

> any use of an aircraft other than in noncommercial aviation (as defined in section 4041(c)(2))

#### Citation:
  - *26 U.S.C. § 4092*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter A-Automotive and Related Items > PART III-PETROLEUM PRODUCTS > Subpart B-Aviation Fuel**

