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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 7309


7309. "Bulk transfer." "Bulk transfer" means any transfer of motor vehicle fuel by pipeline or vessel.


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