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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 7313


7313. "Finished gasoline." "Finished gasoline" means all products (including gasohol) that are commonly known or sold as gasoline.


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