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Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 1. General Provisions and Definitions.

Section 8612


8612. "Fuel tank." "Fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle, exclusive of a cargo tank even though fuel is withdrawn directly therefrom for the propulsion of the vehicle.

History—Added by Stats. 1957, p. 3227, in effect September 11, 1957, operative October 1, 1957.