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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 7330
7330. "Pipeline." "Pipeline" means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel.
History—Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, substituted "a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel" for "any pipeline used at any time to transport motor vehicle fuel" after ""Pipeline" means".
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.