reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 7306 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7306.

7306.  “Aviation gasoline” means all special grades of gasoline that are suitable for use in aviation reciprocating engines.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7307 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7307.

7307.  “Blended motor vehicle fuel” means any mixture of motor vehicle fuel with respect to which tax has been imposed and any other liquid on which tax has not been imposed. Blended motor vehicle fuel also means any conversion of a liquid into motor vehicle fuel. “Conversion of a liquid into motor vehicle fuel” occurs when any liquid that is not included in the definition of motor vehicle fuel and that is outside the bulk transfer/terminal system is sold as motor vehicle fuel, delivered as motor vehicle fuel, or represented to be motor vehicle fuel.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7308 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7308.

7308.  “Blender” includes any person that produces or converts blended motor vehicle fuel outside the bulk transfer/terminal system.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7309 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7309.

7309.  “Bulk transfer” means any transfer of motor vehicle fuel by pipeline or vessel.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7310 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7310.

7310.  “Bulk transfer/terminal system” means the motor vehicle fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Motor vehicle fuel in a refinery, pipeline, vessel, or terminal is in the bulk transfer/terminal system. Motor vehicle fuel in the fuel tank of any engine, or in any railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7311 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7311.

7311.  “Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor vehicle fuel entered into this state, the owner of the motor vehicle fuel at the time it is brought into this state is the enterer.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7312 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7312.

7312.  “Entry” means the importing of motor vehicle fuel into this state. However, motor vehicle fuel brought into this state in the fuel tank of a motor vehicle or aircraft shall not be deemed to be an “entry” if not removed from the fuel tank except as used for the operation of that motor vehicle or aircraft, except to the extent that the motor vehicle fuel was acquired tax free for export or a refund of tax was claimed as a result of exportation from the state from which that motor vehicle fuel was transported into this state.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7313 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7313.

7313.  “Finished gasoline” means all products (including gasohol) that are commonly known or sold as gasoline.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7314 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7314.

7314.  “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7315 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7315.

7315.  “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement is made on the temperature corrected gallonage.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7316 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7316.

7316.  “Gasoline” means finished gasoline and gasoline blendstocks.(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7317 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7317.

7317.  “Gasoline blendstocks” means any petroleum product component of gasoline.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7318 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7318.

7318.  “Gasohol” means all blends of gasoline, and alcohol containing more than 15 percent gasoline.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7319 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7319.

7319.  “Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7320 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7320.

7320.  “Highway vehicle operator/fueler” includes:(a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor vehicle fuel or any liquid into the fuel tank of a motor vehicle fuel-powered highway vehicle; or(b) Any person who sells motor vehicle fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle any liquid on which tax has not been imposed.(Amended by Stats. 2001, Ch. 429, Sec. 12. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
CA Rev & Tax Code § 7321 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7321.

7321.  “In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7322 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7322.

7322.  “Industrial user” means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7323 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7323.

7323.  “Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7324 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7324.

7324.  “Licensed supplier” includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7325 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7325.

7325.  “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7326 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7326.

7326.  “Motor vehicle fuel” means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, alcohol, or racing fuel.(Amended by Stats. 2003, Ch. 605, Sec. 5. Effective January 1, 2004.)
CA Rev & Tax Code § 7327 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7327.

7327.  “Motor vehicle fuel-powered highway vehicle” means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7328 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7328.

7328.  “Motor vehicle fuel-powered train” means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7329 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7329.

7329.  “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the United States, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7330 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7330.

7330.  “Pipeline” means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel.(Amended by Stats. 2001, Ch. 429, Sec. 14. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
CA Rev & Tax Code § 7331 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7331.

7331.  “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7332 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7332.

7332.  “Position holder” includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A person holds the inventory position in motor vehicle fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the motor vehicle fuel. “Position holder” includes a terminal operator that owns motor vehicle fuel in its terminal.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7333 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7333.

7333.  “Rack” means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7334 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7334.

7334.  “Refiner” includes any person that owns, operates, or otherwise controls a refinery.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7335 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7335.

7335.  “Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor vehicle fuel may be removed by pipeline, by vessel, or at a rack.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7336 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7336.

7336.  “Removal” means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of motor vehicle fuel. However, motor vehicle fuel is not removed when it evaporates or is otherwise lost or destroyed.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7337 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7337.

7337.  “Sale” means:(a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.(b) The transfer of the inventory position in the motor vehicle fuel in a terminal if the buyer becomes the position holder with respect to the motor vehicle fuel.(Amended by Stats. 2001, Ch. 429, Sec. 15. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
CA Rev & Tax Code § 7338 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7338.

7338.  “Supplier” includes any person who is any of the following:(a) Blender, as defined in Section 7308.(b) Enterer, as defined in Section 7311.(c) Position holder, as defined in Section 7332.(d) Refiner, as defined in Section 7334.(e) Terminal operator, as defined in Section 7340.(f) Throughputter, as defined in Section 7341.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7339 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7339.

7339.  “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.)
CA Rev & Tax Code § 7339.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7339.1.

7339.1.  “Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is produced.(Added by Stats. 2009, Ch. 545, Sec. 4. (AB 1547) Effective January 1, 2010.)
CA Rev & Tax Code § 7340 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7340.

7340.  “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7341 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7341.

7341.  “Throughputter” means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
CA Rev & Tax Code § 7342 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7342.

7342.  “Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.(Amended by Stats. 2008, Ch. 306, Sec. 4. Effective January 1, 2009.)
CA Rev & Tax Code § 7343 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7343.

7343.  “Vessel” means a waterborne vessel used for transporting motor vehicle fuel.(Amended by Stats. 2001, Ch. 429, Sec. 16. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
CA Rev & Tax Code § 7344 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7344.

7344.  “Vessel operator” means any person that operates or otherwise controls a vessel.(Amended by Stats. 2001, Ch. 429, Sec. 17. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
CA Rev & Tax Code § 7345 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 1 - General Provisions and Definitions|Section 7345.

7345.  “Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 7360 has been imposed at the time of or prior to the acquisition by the supplier or person.(Added by Stats. 2001, Ch. 429, Sec. 18. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
CA Rev & Tax Code § 7361 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 2 - MOTOR VEHICLE FUEL TAX LAW|CHAPTER 2 - Imposition of Tax|Section 7361.

7361.  (a) For the privilege of storing, for the purpose of removal, sale, or use, every distributor owning motor vehicle fuel on January 1, 2002, shall pay a tax of eighteen cents ($0.18) for each gallon of motor vehicle fuel according to the volumetric measure thereof, on which a tax has not been imposed under Part 2 (commencing with Section 7301) as in effect on December 31, 2001, and tax would have been imposed on any prior removal, entry, or sale of motor vehicle fuel had Sections 7360 to 7363, inclusive, applied to motor vehicle fuel for the period before January 1, 2002.(b) For purposes of subdivision (a):(1) “Storing” includes the possession in a storage facility, except an approved terminal or refinery, of motor vehicle fuel as well as the motor vehicle fuel purchased from and invoiced by the seller prior to January 1, 2002, and in transit on that date.(2) “Owning” means having title to the motor vehicle fuel.(3) “Distributor” means any person who was required to be licensed as a distributor under Part 2 (commencing with Section 7301) as in effect on December 31, 2001.(Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)