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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 7341


7341. "Throughputter." "Throughputter" means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.


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