California Business and Professions Code 13404 – (a) The sale of compressed natural gas by persons who sell …
(a) The sale of compressed natural gas by persons who sell compressed natural gas at retail to the public for use only as a motor vehicle fuel, and who are exempted from public utility status by subdivision (f) of § 216 of the Public Utilities Code, is a sale of a motor fuel for the purposes of this chapter.
(b) Compressed natural gas sold at retail to the public for use as a motor vehicle fuel shall be sold in a gasoline gallon equivalent that shall be equal to 126.67 cubic feet, or 5.66 pounds, of compressed natural gas, measured at the standard pressure and temperature, described in § 8615 of the Revenue and Taxation Code.
Terms Used In California Business and Professions Code 13404
- Gasoline: means a volatile mixture of liquid hydrocarbons, generally containing small amounts of additives, suitable for use as a fuel in a spark-ignition internal combustion engine. See California Business and Professions Code 13400
- Motor vehicle fuel: means "engine fuel" when that term is used in this chapter. See California Business and Professions Code 13400
- Subdivision: means a subdivision of the section in which that term occurs, unless some other section is expressly mentioned. See California Business and Professions Code 15
(c) Liquefied natural gas sold at retail to the public for use as a motor vehicle fuel shall be sold in a diesel gallon equivalent that shall be equal to 6.06 pounds of liquefied natural gas.
(Amended by Stats. 2014, Ch. 805, Sec. 1. (AB 1907) Effective January 1, 2015.)