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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 7333
7333. "Rack." "Rack" means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.