§ 7301 This part is known and may be cited as the “Motor Vehicle Fuel Tax …
§ 7302 Except where the context otherwise requires, the definitions given in …
§ 7303 “Aircraft” means any powered contrivance designed for navigation in …
§ 7304 “Alcohol” includes ethanol and methanol.
§ 7305 “Approved terminal or refinery” means a terminal or refinery that is …
§ 7306 “Aviation gasoline” means all special grades of gasoline that are …
§ 7307 “Blended motor vehicle fuel” means any mixture of motor vehicle fuel …
§ 7308 “Blender” includes any person that produces or converts blended motor …
§ 7309 “Bulk transfer” means any transfer of motor vehicle fuel by pipeline …
§ 7310 “Bulk transfer/terminal system” means the motor vehicle fuel …
§ 7311 “Enterer” includes any person who is the importer of record (under …
§ 7312 “Entry” means the importing of motor vehicle fuel into this state. …
§ 7313 “Finished gasoline” means all products (including gasohol) that are …
§ 7314 “Fuel tank” means any receptacle on a motor vehicle from which fuel …
§ 7315 “Gallon” means the United States gallon of 231 cubic inches or the …
§ 7316 “Gasoline” means finished gasoline and gasoline blendstocks.
§ 7317 “Gasoline blendstocks” means any petroleum product component of …
§ 7318 “Gasohol” means all blends of gasoline, and alcohol containing more …
§ 7319 “Highway” includes a way or place, of whatever nature, publicly …
§ 7320 “Highway vehicle operator/fueler” includes:(a) Any person that …
§ 7321 “In this state” or “in the state” means within the exterior limits of …
§ 7322 “Industrial user” means any person that receives gasoline blendstocks …
§ 7323 “Licensed industrial user” means any industrial user that is licensed …
§ 7324 “Licensed supplier” includes any enterer, position holder, refiner, …
§ 7325 “Motor vehicle” includes every self-propelled vehicle operated or …
§ 7326 “Motor vehicle fuel” means gasoline and aviation gasoline. It does …
§ 7327 “Motor vehicle fuel-powered highway vehicle” means a motor vehicle …
§ 7328 “Motor vehicle fuel-powered train” means any motor vehicle …
§ 7329 “Person” includes any individual, firm, partnership, joint venture, …
§ 7330 “Pipeline” means a fuel distribution system that moves motor vehicle …
§ 7331 “Pipeline operator” includes any person that owns, operates, or …
§ 7332 “Position holder” includes any person that holds the inventory …
§ 7333 “Rack” means a mechanism for delivering motor vehicle fuel from a …
§ 7334 “Refiner” includes any person that owns, operates, or otherwise …
§ 7335 “Refinery” means a facility used to produce motor vehicle fuel from …
§ 7336 “Removal” means any physical transfer of motor vehicle fuel, and any …
§ 7337 “Sale” means:(a) The transfer of title to motor vehicle fuel …
§ 7338 “Supplier” includes any person who is any of the …
§ 7339 “Terminal” means a motor vehicle fuel storage and distribution …
§ 7339.1 “Fuel production facility” means a facility, other than a refinery, …
§ 7340 “Terminal operator” includes any person that owns, operates, or …
§ 7341 “Throughputter” means any person that owns motor vehicle fuel within …
§ 7342 “Train operator” includes any person that owns, operates, or controls …
§ 7343 “Vessel” means a waterborne vessel used for transporting motor …
§ 7344 “Vessel operator” means any person that operates or otherwise …
§ 7345 “Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 1 - General Provisions and Definitions

  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18