California Revenue and Taxation Code 7339 – “Terminal” means a motor vehicle fuel storage and distribution …
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“Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be removed at a rack. “Terminal” includes a fuel production facility where motor vehicle fuel is produced and stored and from which motor vehicle fuel may be removed at a rack.
(Amended by Stats. 2009, Ch. 545, Sec. 3. (AB 1547) Effective January 1, 2010.)