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 7337

7337. "Sale." "Sale" means:

(a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.

(b) The transfer of the inventory position in the motor vehicle fuel in a terminal if the buyer becomes the position holder with respect to the motor vehicle fuel.

History—Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, deleted ", or substantial incidents of ownership in," after "The transfer of title to" in subdivision (a); and substituted "motor vehicle" for "taxable" after "with respect to the" in subdivision (b).

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