California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

  • Section 7301.
    This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.”(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective...
  • Section 7302.
    Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Repealed and added by Stats. 2000, Ch. 1053,...
  • Section 7303.
    “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2....
  • Section 7304.
    “Alcohol” includes ethanol and methanol.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53...
  • Section 7305.
    “Approved terminal or refinery” means a terminal or refinery that is operated by a licensed supplier.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2....
  • Section 7306.
    “Aviation gasoline” means all special grades of gasoline that are suitable for use in aviation reciprocating engines.(Repealed and added by Stats. 2000, Ch. 1053, Sec....
  • Section 7307.
    “Blended motor vehicle fuel” means any mixture of motor vehicle fuel with respect to which tax has been imposed and any other liquid on which...
  • Section 7308.
    “Blender” includes any person that produces or converts blended motor vehicle fuel outside the bulk transfer/terminal system.(Repealed and added by Stats. 2000, Ch. 1053, Sec....
  • Section 7309.
    “Bulk transfer” means any transfer of motor vehicle fuel by pipeline or vessel.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1,...
  • Section 7310.
    “Bulk transfer/terminal system” means the motor vehicle fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Motor vehicle fuel in a refinery, pipeline, vessel,...
  • Section 7311.
    “Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record...
  • Section 7312.
    “Entry” means the importing of motor vehicle fuel into this state. However, motor vehicle fuel brought into this state in the fuel tank of a...
  • Section 7313.
    “Finished gasoline” means all products (including gasohol) that are commonly known or sold as gasoline.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective...
  • Section 7314.
    “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle.(Repealed and added by Stats....
  • Section 7315.
    “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement is...
  • Section 7316.
    “Gasoline” means finished gasoline and gasoline blendstocks.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by...
  • Section 7317.
    “Gasoline blendstocks” means any petroleum product component of gasoline.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by...
  • Section 7318.
    “Gasohol” means all blends of gasoline, and alcohol containing more than 15 percent gasoline.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001....
  • Section 7319.
    “Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.(Added by...
  • Section 7320.
    “Highway vehicle operator/fueler” includes:(a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor...
  • Section 7321.
    “In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned...
  • Section 7322.
    “Industrial user” means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished...
  • Section 7323.
    “Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001....
  • Section 7324.
    “Licensed supplier” includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451.(Added by Stats. 2000,...
  • Section 7325.
    “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks.(Added by...
  • Section 7326.
    “Motor vehicle fuel” means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or...
  • Section 7327.
    “Motor vehicle fuel-powered highway vehicle” means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway.(Added by Stats. 2000, Ch....
  • Section 7328.
    “Motor vehicle fuel-powered train” means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or...
  • Section 7329.
    “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the...
  • Section 7330.
    “Pipeline” means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal...
  • Section 7331.
    “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative...
  • Section 7332.
    “Position holder” includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A...
  • Section 7333.
    “Rack” means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk...
  • Section 7334.
    “Refiner” includes any person that owns, operates, or otherwise controls a refinery.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January...
  • Section 7335.
    “Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor...
  • Section 7336.
    “Removal” means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of...
  • Section 7337.
    “Sale” means:(a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist...
  • Section 7338.
    “Supplier” includes any person who is any of the following:(a) Blender, as defined in Section 7308.(b) Enterer, as defined in Section 7311.(c) Position holder, as defined in Section...
  • Section 7339.
    “Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be...
  • Section 7339.1.
    “Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is produced.(Added by Stats. 2009, Ch. 545, Sec. 4. (AB...
  • Section 7340.
    “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative...
  • Section 7341.
    “Throughputter” means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.(Added by...
  • Section 7342.
    “Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.(Amended by...
  • Section 7343.
    “Vessel” means a waterborne vessel used for transporting motor vehicle fuel.(Amended by Stats. 2001, Ch. 429, Sec. 16. Effective October 2, 2001. Operative January 1,...
  • Section 7344.
    “Vessel operator” means any person that operates or otherwise controls a vessel.(Amended by Stats. 2001, Ch. 429, Sec. 17. Effective October 2, 2001. Operative January...
  • Section 7345.
    “Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax...

Last modified: October 22, 2018