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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 7327
7327. "Motor vehicle fuel-powered highway vehicle." "Motor vehicle fuel-powered highway vehicle" means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.