reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.74 - Local Government Finance in the County of Santa Clara › Section 7292.4.

7292.4. (a) Notwithstanding any other law, the County of Santa Clara may impose a transactions and use tax for general or specific purposes to support countywide programs at a rate of no more than 0.625 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met:
(1) The county adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIII C of the California Constitution.
(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.
(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.
(Added by Stats. 2023, Ch. 391, Sec. 1. (SB 335) Effective January 1, 2024. Repealed conditionally on December 31, 2028, pursuant to Sec. 7292.41.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.74 - Local Government Finance in the County of Santa Clara › Section 7292.41.

7292.41. If, as of December 31, 2028, an ordinance proposing a transactions and use tax has not been approved in the County of Santa Clara as required by subdivision (a) of Section 7292.4, this chapter shall be repealed as of that same date.
(Added by Stats. 2023, Ch. 391, Sec. 1. (SB 335) Effective January 1, 2024. Repealed conditionally on December 31, 2028, by its own provisions. Note: Repeal affects Chapter 3.74, commencing with Section 7292.4.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.75 - Local Government Finance in the City of Alameda › Section 7292.5.

7292.5. (a) Notwithstanding any other law, the City of Alameda may impose a transactions and use tax for general purposes that, in combination with all taxes imposed pursuant to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), would not exceed the limit established in Section 7251.1 by more than 0.5 percent, if all of the following requirements are met:
(1) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voter approval requirement.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur after January 1, 2017.
(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) other than Section 7251.1.
(b) Notwithstanding Section 7251.1, the tax rate authorized in subdivision (a) shall not be considered for purposes of the combined rate limit established by that section.
(Added by Stats. 2016, Ch. 502, Sec. 1. (AB 366) Effective January 1, 2017. Repealed conditionally on January 1, 2025, pursuant to Section 7292.6.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.75 - Local Government Finance in the City of Alameda › Section 7292.6.

7292.6. If, as of January 1, 2025, an ordinance proposing a transactions and use tax pursuant to this chapter has not been approved as required by paragraph (2) of subdivision (a) of Section 7292.5, this chapter shall be repealed as of that same date.
(Added by Stats. 2016, Ch. 502, Sec. 1. (AB 366) Effective January 1, 2017. Repealed conditionally on January 1, 2025, by its own provisions. Note: Repeal affects Chapter 3.75, commencing with Section 7292.5.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.76 - Sonoma County Transactions and Use Tax › Section 7292.8.

7292.8. Notwithstanding any other law, the County of Sonoma or any city within the county may impose a transactions and use tax for general purposes, and the county, any city within the county, or the Sonoma County Transportation Authority may impose a transactions and use tax for specific purposes, at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established by Section 7251.1, if all of the following requirements are met:
(a) The County of Sonoma, a city within the county, or the Sonoma County Transportation Authority adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(b) The ordinance proposing the transactions and use tax is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur on or after November 6, 2018.
(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.
(Added by Stats. 2018, Ch. 728, Sec. 1. (SB 152) Effective January 1, 2019. Repealed conditionally on January 1, 2026, pursuant to Section 7292.9.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.76 - Sonoma County Transactions and Use Tax › Section 7292.9.

7292.9. If, as of January 1, 2026, an ordinance proposing a transactions and use tax has not been approved as required by subdivision (b) of Section 7292.8, this chapter shall be repealed as of that same date.
(Added by Stats. 2018, Ch. 728, Sec. 1. (SB 152) Effective January 1, 2019. Repealed conditionally on January 1, 2026, as provided by its own provisions. Note: Repeal affects Chapter 3.76, commencing with Section 7292.8.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.8 - Local Government Finance in the City of El Cerrito › Section 7293.

7293. (a) Notwithstanding any other law, the City of El Cerrito may impose a transactions and use tax for general purposes at a rate of no more than 0.5 percent that, in combination with all taxes imposed pursuant to Part 1.6 (commencing with Section 7251), would exceed the limit established in Section 7251.1, if all of the following requirements are met:
(1) The city adopts an ordinance proposing the transactions and use tax subject to any applicable voter approval requirement.
(2) The city ordinance proposing the transactions and use tax is submitted to the electorate of the adopting city, as applicable, and is approved by the voters voting on the ordinance as required by Article XIII C of the California Constitution. The election on the ordinance proposing the transactions and use tax may occur on or after November 4, 2014.
(3) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.
(4) The transactions and use tax is imposed on or after January 1, 2015.
(5) Notwithstanding paragraph (4), an ordinance proposing a transactions and use tax pursuant to this section shall become operative as provided in Section 7265.
(b) Notwithstanding Section 7251.1, the tax rate authorized in subdivision (a) shall not be considered for purposes of the combined rate limit established by that section.
(Added by Stats. 2014, Ch. 795, Sec. 1. (AB 1324) Effective January 1, 2015. Repealed conditionally on January 1, 2022, pursuant to Section 7294.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.8 - Local Government Finance in the City of El Cerrito › Section 7294.

7294. If, as of January 1, 2022, an ordinance proposing a transactions and use tax has not been approved as required by paragraph (2) of subdivision (a) of Section 7293, this chapter shall be repealed as of that same date.
(Added by Stats. 2014, Ch. 795, Sec. 1. (AB 1324) Effective January 1, 2015. Repealed conditionally on January 1, 2022, by its own provisions. Note: Repeal affects Chapter 3.8, commencing with Section 7293.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.9 - Local Government Finance in the County of San Mateo › Section 7295.

7295. (a) Notwithstanding any other law, the County of San Mateo may, in accordance with the requirements of the Bay Area County Traffic and Transportation Funding Act (Division 12.5 (commencing with Section 131000) of the Public Utilities Code) relating to the imposition of transactions and use taxes, impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1.
(b) The county shall not act pursuant to this section if a retail transactions and use tax has been imposed pursuant to subdivision (b) of Section 103350 of the Public Utilities Code.
(Amended by Stats. 2017, Ch. 231, Sec. 3. (AB 1613) Effective January 1, 2018. Repealed conditionally on January 1, 2026, pursuant to Section 7296.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.9 - Local Government Finance in the County of San Mateo › Section 7296.

7296. If the ordinance proposing the transactions and use tax is not approved as required by Section 7295, this chapter shall be repealed as of January 1, 2026.
(Added by Stats. 2015, Ch. 579, Sec. 1. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, by its own provisions. Note: Repeal affects Chapter 3.9, commencing with Section 7295.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.91 - Local Government Finance in the County of Monterey › Section 7297.

7297. Notwithstanding any other law, the Transportation Agency for Monterey County may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.375 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1, if all of the following requirements are met:
(a) The Transportation Agency for Monterey County adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII   C of the California Constitution.
(c) The transactions and use tax conforms to the Transactions and Use Tax Law, Part 1.6 (commencing with Section 7251), other than Section 7251.1.
(Added by Stats. 2015, Ch. 579, Sec. 2. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, pursuant to Section 7298.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.91 - Local Government Finance in the County of Monterey › Section 7298.

7298. If the ordinance proposing the transactions and use tax is not approved as required by subdivision (b) of Section 7297, this chapter shall be repealed as of January 1, 2026.
(Added by Stats. 2015, Ch. 579, Sec. 2. (SB 705) Effective January 1, 2016. Repealed conditionally on January 1, 2026, by its own provisions. Note: Repeal affects Chapter 3.91, commencing with Section 7297.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.92 - Local Government Finance in the City of Berkeley › Section 7299.

7299. Notwithstanding any other law, the City of Berkeley may impose a transactions and use tax for general or specific purposes at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), exceed the limit established in Section 7251.1, if all of the following requirements are met:
(a) The city adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(b) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance pursuant to Article XIII C of the California Constitution.
(c) The transactions and use tax conforms to the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)), other than Section 7251.1.
(Added by Stats. 2018, Ch. 771, Sec. 10. (AB 2920) Effective January 1, 2019.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.93 - Local Government Finance in the County of Ventura › Section 7300.

7300. (a) Notwithstanding any other law, the County of Ventura may impose a transactions and use tax for the support of countywide transportation programs at a rate of no more than 0.5 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
(1) The County of Ventura adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance by the applicable voting approval requirement in accordance with the California Constitution.
(3) The transactions and use tax conforms to the Transactions and Use Tax Law, Part 1.6 (commencing with Section 7251), other than Section 7251.1.
(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.
(Amended by Stats. 2023, Ch. 391, Sec. 2. (SB 335) Effective January 1, 2024. Conditionally repealed on January 1, 2027, pursuant to Sec. 7300.1.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.93 - Local Government Finance in the County of Ventura › Section 7300.1.

7300.1. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300, this chapter shall be repealed on January 1, 2027.
(Added by Stats. 2022, Ch. 286, Sec. 1. (AB 2453) Effective January 1, 2023. Repealed conditionally on January 1, 2027, by its own provisions. Note: Repeal affects Chapter 3.93, commencing with Section 7300.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.94 - Local Government Finance in the County of Humboldt › Section 7300.3.

7300.3. (a) Notwithstanding any other law, the Humboldt County Board of Supervisors may impose a transactions and use tax for the support of countywide transportation programs and general services at a rate of no more than 1 percent that would, in combination with all taxes imposed in accordance with Part 1.6 (commencing with Section 7251), exceed the limit established in Section 7251.1 if all of the following requirements are met:
(1) The Humboldt County Board of Supervisors adopts an ordinance proposing the transactions and use tax by any applicable voting approval requirement.
(2) The ordinance proposing the transactions and use tax is submitted to the electorate and is approved by the voters voting on the ordinance in accordance with Article XIII C of the California Constitution.
(3) The transactions and use tax conforms to the Transactions and Use Tax Law, Part 1.6 (commencing with Section 7251), other than Section 7251.1.
(b) Notwithstanding Section 7251.1, a transactions and use tax rate imposed pursuant to subdivision (a) shall not be considered for purposes of the combined rate limitation established by Section 7251.1.
(Added by Stats. 2023, Ch. 572, Sec. 1. (AB 1256) Effective January 1, 2024. Repealed conditionally on January 1, 2027, pursuant to Sec. 7300.4.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 1.7 - ADDITIONAL LOCAL TAXES › CHAPTER 3.94 - Local Government Finance in the County of Humboldt › Section 7300.4.

7300.4. If an ordinance proposing the transactions and use tax authorized by this chapter is not approved pursuant to Section 7300.3, this chapter shall be repealed on January 1, 2027.
(Added by Stats. 2023, Ch. 572, Sec. 1. (AB 1256) Effective January 1, 2024. Repealed conditionally on January 1, 2027, by its own provisions. Note: Repeal affects Chapter 3.94, commencing with Section 7300.3.)
2023 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 7301.

7301. This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.”
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 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 7302.

7302. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 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 7303.

7303. “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 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 7304.

7304. “Alcohol” includes ethanol and methanol.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 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 7305.

7305. “Approved terminal or refinery” means a terminal or refinery that is operated by a licensed supplier.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 2 - Imposition of Tax › Section 7361.1.

7361.1. (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel, other than aviation gasoline, on July 1, 2010, shall pay a storage tax of seventeen and three-tenths cents ($0.173) per gallon of tax-paid motor vehicle fuel, other than aviation gasoline, in storage according to the volumetric measure thereof.
(b) For purposes of this section:
(1) “Owning” means having title to the motor vehicle fuel, other than aviation gasoline.
(2) “Retailer” means any person who sells motor vehicle fuel, other than aviation gasoline, in this state to a person who subsequently uses the motor vehicle fuel, other than aviation gasoline.
(3) “Storing” includes the ownership or possession of tax-paid motor vehicle fuel, other than aviation gasoline, outside of the bulk transfer or terminal system, including the holding of tax-paid motor vehicle fuel, other than aviation gasoline, for sale at wholesale or retail locations stored in a container of any kind, including railroad tank cars and trucks or trailer cargo tanks. “Storing” also includes tax-paid motor vehicle fuel, other than aviation gasoline, purchased from and invoiced by the seller, and tax-paid motor vehicle fuel, other than aviation gasoline removed from a terminal or entered into by a supplier, prior to the date specified in subdivision (a) and in transit on that date.
(4) “Wholesaler” means any person who sells motor vehicle fuel, other than aviation gasoline, in this state for resale to a retailer or to a person who is not a retailer and subsequently uses the motor vehicle fuel, other than aviation gasoline.
(Repealed and added by Stats. 2011, Ch. 6, Sec. 26. (AB 105) Effective March 24, 2011.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 2 - Imposition of Tax › Section 7361.2.

7361.2. (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel on November 1, 2017, shall pay a storage tax, the rate of which shall be determined by the board pursuant to the difference in the rate of the tax on motor vehicle fuel in effect on October 31, 2017, and the rate in effect on November 1, 2017, on tax-paid motor vehicle fuel in storage according to the volumetric measure thereof.
(b) For purposes of this section:
(1) “Owning” means having title to the motor vehicle fuel.
(2) “Retailer” means any person who sells motor vehicle fuel in this state to a person who subsequently uses the motor vehicle fuel.
(3) “Storing” includes the ownership or possession of tax-paid motor vehicle fuel outside of the bulk transfer/terminal system, including the holding of tax-paid motor vehicle fuel for sale at wholesale or retail locations stored in a container of any kind, including railroad tank cars and trucks or trailer cargo tanks. “Storing” also includes tax-paid motor vehicle fuel purchased from and invoiced by the seller, and tax-paid motor vehicle fuel removed from a terminal or entered into by a supplier, prior to the date specified in subdivision (a) and in transit on that date.
(4) “Wholesaler” means any person who sells diesel fuel in this state for resale to a retailer or to a person who is not a retailer and subsequently uses the motor vehicle fuel.
(Added by Stats. 2017, Ch. 5, Sec. 26. (SB 1) Effective April 28, 2017.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 2 - Imposition of Tax › Section 7362.

7362. The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack.
(Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 2 - MOTOR VEHICLE FUEL TAX LAW › CHAPTER 2 - Imposition of Tax › Section 7363.

7363. The tax specified in Section 7360 is also imposed on all of the following:
(a) The removal of motor vehicle fuel in this state from any refinery if either of the following applies:
(1) The removal is by bulk transfer and the refiner or the owner of the motor vehicle fuel immediately before the removal is not a licensed supplier.
(2) The removal is at the refinery rack.
(b) The entry of motor vehicle fuel into this state for sale, consumption, use, or warehousing if either of the following applies:
(1) The entry is by bulk transfer and the enterer is not a licensed supplier.
(2) The entry is not by bulk transfer.
(c) The removal or sale of motor vehicle fuel in this state to an unlicensed person unless there was a prior taxable removal, entry, or sale of the motor vehicle fuel.
(d) The removal or sale of blended motor vehicle fuel in this state by the blender thereof. The number of gallons of blended motor vehicle fuel subject to tax is the difference between the total number of gallons of blended motor vehicle fuel removed or sold and the number of gallons of previously taxed motor vehicle fuel used to produce the blended motor vehicle fuel.
(Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)