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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 7323
7323. "Licensed industrial user." "Licensed industrial user" means any industrial user that is licensed pursuant to Section 7460.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.