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Business Taxes Law Guide—Revision 2024

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7301


7301. Title. This part is known and may be cited as the "Motor Vehicle Fuel Tax Law."


1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.