{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7314","citation":"Rev. & Tax. Code, § 7314","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 - 7345.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-1"}],"history":"Repealed and added by Stats. 2000, Ch. 1053, Sec. 2.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>“Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle.</p>","text":"“Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-7314","source":"California Legislative Information bulk export (pubinfo)"}