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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 2. MOTOR VEHICLE FUEL TAX LAW

7322. "Industrial user" means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline. (9255)

7323. "Licensed industrial user" means any industrial user that is licensed pursuant to Section 7460. (9256)

7324. "Licensed supplier" includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451. (9257)

7325. "Motor vehicle" includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. (9258)

7326. "Motor vehicle fuel" means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, alcohol, or racing fuel. (9259)

7327. "Motor vehicle fuel-powered highway vehicle" means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway. (9260)

7328. "Motor vehicle fuel-powered train" means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine. (9261)

7329. "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, the United States, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit. (9262)

7330. "Pipeline" means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel. (9263)

7331. "Pipeline operator" includes any person that owns, operates, or otherwise controls a pipeline. (9264)

7332. "Position holder" includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A person holds the inventory position in motor vehicle fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the motor vehicle fuel. "Position holder" includes a terminal operator that owns motor vehicle fuel in its terminal. (9265)

7333. "Rack" means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer. (9266)

7334. "Refiner" includes any person that owns, operates, or otherwise controls a refinery. (9267)

7335. "Refinery" means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which motor vehicle fuel may be removed by pipeline, by vessel, or at a rack. (9268)

7336. "Removal" means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of motor vehicle fuel. However, motor vehicle fuel is not removed when it evaporates or is otherwise lost or destroyed. (9269)

7337. "Sale" means: (9270)

(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. (9271)

(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. (9272)

7338. "Supplier" includes any person who is any of the following: (9273)

(a) Blender, as defined in Section 7308. (9274)

(b) Enterer, as defined in Section 7311. (9275)

(c) Position holder, as defined in Section 7332. (9276)

(d) Refiner, as defined in Section 7334. (9277)

(e) Terminal operator, as defined in Section 7340. (9278)

(f) Throughputter, as defined in Section 7341. (9279)

7339. "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. (9280)

7339.1. "Fuel production facility" means a facility, other than a refinery, in which motor vehicle fuel is produced. (9281)

7340. "Terminal operator" includes any person that owns, operates, or otherwise controls a terminal. (9282)

7341. "Throughputter" means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder. (9283)

7342. "Train operator" includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency. (9284)

7343. "Vessel" means a waterborne vessel used for transporting motor vehicle fuel. (9285)

7344. "Vessel operator" means any person that operates or otherwise controls a vessel. (9286)

7345. "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. (9287)

CHAPTER 2. IMPOSITION OF TAX (7360-7373) (9288)(Text)

7360. (a) (1) A tax of eighteen cents ($0.18) is hereby imposed upon each gallon of fuel subject to the tax in Sections 7362, 7363, and 7364. (9289)

(2) If the federal fuel tax is reduced below the rate of nine cents ($0.09) per gallon and federal financial allocations to this state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by paragraph (1), on and after the date of the reduction, shall be recalculated by an amount so that the combined state rate under paragraph (1) and the federal tax rate per gallon equal twenty-seven cents ($0.27). (9290)

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