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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 7322


7322. "Industrial user." "Industrial user" means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline.


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