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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 7314


7314. "Fuel tank." "Fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle.


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