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 7345

7345. "Tax-paid fuel." "Tax-paid fuel" or "tax paid" means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 7360 has been imposed at the time of or prior to the acquisition by the supplier or person.

History—Added by Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002.

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