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 7336

7336. "Removal." "Removal" means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of motor vehicle fuel. However, motor vehicle fuel is not removed when it evaporates or is otherwise lost or destroyed.

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