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Business Taxes Law Guide—Revision 2026
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 (View entire chapter)
- 7301 Title
- 7302 Construction
- 7303 "Aircraft"
- 7304 "Alcohol"
- 7305 "Approved terminal or refinery"
- 7306 "Aviation gasoline"
- 7307 "Blended motor vehicle fuel"
- 7308 "Blender"
- 7309 "Bulk transfer"
- 7310 "Bulk transfer/terminal system"
- 7311 "Enterer"
- 7312 "Entry"
- 7313 "Finished gasoline"
- 7314 "Fuel tank"
- 7315 "Gallon"
- 7316 "Gasoline"
- 7317 "Gasoline blendstocks"
- 7318 "Gasohol"
- 7319 "Highway"
- 7320 "Highway vehicle operator/fueler"
- 7321 "In this state"
- 7322 "Industrial user"
- 7323 "Licensed industrial user"
- 7324 "Licensed supplier"
- 7325 "Motor vehicle"
- 7326 "Motor vehicle fuel"
- 7327 "Motor vehicle fuel-powered highway vehicle"
- 7328 "Motor vehicle fuel-powered train"
- 7329 "Person"
- 7330 "Pipeline"
- 7331 "Pipeline operator"
- 7332 "Position holder"
- 7333 "Rack"
- 7334 "Refiner"
- 7335 "Refinery"
- 7336 "Removal"
- 7337 "Sale"
- 7338 "Supplier"
- 7339 "Terminal"
- 7339.1 "Fuel production facility"
- 7340 "Terminal operator"
- 7341 "Throughputter"
- 7342 "Train operator"
- 7343 "Vessel"
- 7344 "Vessel operator"
- 7345 "Tax-paid fuel"
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.