Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 2.: PART 2. MOTOR VEHICLE FUEL TAX LAW/Ch. 1.: CHAPTER 1. General Provisions and Definitions/§ 7320.
California Statutes

§ 7320. — 7320. (Amended by Stats. 2001, Ch. 429, Sec. 12.)

California § 7320.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 2.PART 2. MOTOR VEHICLE FUEL TAX LAW
Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 7320. (7320. (Amended by Stats. 2001, Ch. 429, Sec. 12.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 7320. (2026).

Text

“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.

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Legislative History

Amended by Stats. 2001, Ch. 429, Sec. 12. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.
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California § 7320., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7320..