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Business Taxes Law Guide—Revision 2024

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7323


7323. "Licensed industrial user." "Licensed industrial user" means any industrial user that is licensed pursuant to Section 7460.


1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.