Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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
7339. "Terminal." "Terminal" means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be removed at a rack. "Terminal" includes a fuel production facility where motor vehicle fuel is produced and stored and from which motor vehicle fuel may be removed at a rack.
History—Stats. 2009, Ch. 545 (AB 1547), in effect January 1, 2010, added the second sentence.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.