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 7339.1

7339.1. "Fuel production facility." "Fuel production facility" means a facility, other than a refinery, in which motor vehicle fuel is produced.

History—Added by Stats. 2009, Ch. 545 (AB 1547), in effect January 1, 2010.

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