Laws, Regulations and Annotations


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 7326

7326. "Motor vehicle fuel." "Motor vehicle fuel" means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, alcohol, or racing fuel.

History—Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, substituted "means" for "includes" after "Motor vehicle fuel", added "and" after "means gasoline", and deleted ", and any inflammable liquid, by whatever name the liquid may be known or sold, which is used or is usable in an explosion type of engine" after "aviation gasoline" in the first sentence, and added "jet fuel," after "It does not include" in the second sentence. Stats. 2003, Ch. 605 (SB 1060), effective January 1, 2004, substituted "alcohol, or racing fuel" for "or alcohol" after "liquid or gaseous form," in the second sentence.

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