{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7301","citation":"Rev. & Tax. Code, § 7301","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 1. General Provisions and Definitions [7301. - 7345.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-1"}],"history":"Repealed and added by Stats. 2000, Ch. 1053, Sec. 2.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.”</p>","text":"This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-7301","source":"California Legislative Information bulk export (pubinfo)"}