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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 7331


7331. "Pipeline operator." "Pipeline operator" includes any person that owns, operates, or otherwise controls a pipeline.


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