California Statutes
§ 7320. — 7320. (Amended by Stats. 2001, Ch. 429, Sec. 12.)
California·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
“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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California § 7320. (7320. (Amended by Stats. 2001, Ch. 429, Sec. 12.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2001, Ch. 429, Sec. 12. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.