Laws, Regulations and Annotations

Search

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 7330


7330. "Pipeline." "Pipeline" means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel.

History—Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, substituted "a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel" for "any pipeline used at any time to transport motor vehicle fuel" after ""Pipeline" means".


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