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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 7302


7302. Construction. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.


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