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Business Taxes Law Guide – Revision 2022
 

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 7305


7305. "Approved terminal or refinery." "Approved terminal or refinery" means a terminal or refinery that is operated by a licensed supplier.


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