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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 7320
7320. "Highway vehicle operator/fueler." "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.
History—Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, substituted "Any" for "any" before "person that owns", substituted "delivers" for "places" after "highway vehicle", and substituted "delivered" for "placed" after "causes to be" in subdivision (a); and substituted "Any" for "any" before "person who sells", added "who sells and delivers or causes to be delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle" after "allowed, or" in subdivision (b).
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.