Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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 7328

7328. "Motor vehicle fuel-powered train." "Motor vehicle fuel-powered train" means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine.

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