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California Laws | Revenue and Taxation Code

(d) Notwithstanding any other provision of law, the imposition and collection of any tax approved by the voters at an election held pursuant to this chapter shall commence no sooner than the first day of the first calendar quarter commencing more than 90 days after the election results are certified by the county registrar. (9222)

7288.5. For purposes of this chapter, a "school district" includes a community college district. (9223)

7288.6. No tax imposed pursuant to this chapter shall become operative before the later of the following dates: (9224)

(a) January 1, 1993. (9225)

(b) The date that Sections 6501.5 and 6201.5 cease to be operative pursuant to those sections. (9226)


7290. (a) Subject to subdivision (b), the City of Davis may levy a transactions and use tax at a rate of 0.25 percent or 0.5 percent, if an ordinance proposing that tax is approved by a two-thirds vote of all of the members of the city council and the tax is approved by either a two-thirds or a majority vote of qualified voters of the city voting in an election on the issue, as determined by the ordinance proposing the tax and establishing how the revenues derived from the tax shall be expended. (9228)

(b) Any transactions and use tax imposed pursuant to this section shall be levied in accordance with Part 1.6 (commencing with Section 7251). (9229)



7301. This part is known and may be cited as the "Motor Vehicle Fuel Tax Law." (9232)

7302. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (9233)

7303. "Aircraft" means any powered contrivance designed for navigation in the air except a rocket or missile. (9234)

7304. "Alcohol" includes ethanol and methanol. (9235)

7305. "Approved terminal or refinery" means a terminal or refinery that is operated by a licensed supplier. (9236)

7306. "Aviation gasoline" means all special grades of gasoline that are suitable for use in aviation reciprocating engines. (9237)

7307. "Blended motor vehicle fuel" means any mixture of motor vehicle fuel with respect to which tax has been imposed and any other liquid on which tax has not been imposed. Blended motor vehicle fuel also means any conversion of a liquid into motor vehicle fuel. "Conversion of a liquid into motor vehicle fuel" occurs when any liquid that is not included in the definition of motor vehicle fuel and that is outside the bulk transfer/terminal system is sold as motor vehicle fuel, delivered as motor vehicle fuel, or represented to be motor vehicle fuel. (9238)

7308. "Blender" includes any person that produces or converts blended motor vehicle fuel outside the bulk transfer/terminal system. (9239)

7309. "Bulk transfer" means any transfer of motor vehicle fuel by pipeline or vessel. (9240)

7310. "Bulk transfer/terminal system" means the motor vehicle fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Motor vehicle fuel in a refinery, pipeline, vessel, or terminal is in the bulk transfer/terminal system. Motor vehicle fuel in the fuel tank of any engine, or in any railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. (9241)

7311. "Enterer" includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor vehicle fuel entered into this state, the owner of the motor vehicle fuel at the time it is brought into this state is the enterer. (9242)

7312. "Entry" means the importing of motor vehicle fuel into this state. However, motor vehicle fuel brought into this state in the fuel tank of a motor vehicle or aircraft shall not be deemed to be an "entry" if not removed from the fuel tank except as used for the operation of that motor vehicle or aircraft, except to the extent that the motor vehicle fuel was acquired tax free for export or a refund of tax was claimed as a result of exportation from the state from which that motor vehicle fuel was transported into this state. (9243)

7313. "Finished gasoline" means all products (including gasohol) that are commonly known or sold as gasoline. (9244)

7314. "Fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle. (9245)

7315. "Gallon" means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement is made on the temperature corrected gallonage. (9246)

7316. "Gasoline" means finished gasoline and gasoline blendstocks. (9247)

7317. "Gasoline blendstocks" means any petroleum product component of gasoline. (9248)

7318. "Gasohol" means all blends of gasoline, and alcohol containing more than 15 percent gasoline. (9249)

7319. "Highway" includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. (9250)

7320. "Highway vehicle operator/fueler" includes: (9251)

(a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor vehicle fuel or any liquid into the fuel tank of a motor vehicle fuel-powered highway vehicle; or (9252)

(b) Any person who sells motor vehicle fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle any liquid on which tax has not been imposed. (9253)

7321. "In this state" or "in the state" means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America. (9254)

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