{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7330","citation":"Rev. & Tax. Code, § 7330","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":"Amended by Stats. 2001, Ch. 429, Sec. 14.   Effective October 2, 2001.   Operative January 1, 2002, by Sec. 78 of Ch. 429.","effective":"2001-10-02","html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-7330","source":"California Legislative Information bulk export (pubinfo)"}