{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7337","citation":"Rev. & Tax. Code, § 7337","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. 15.   Effective October 2, 2001.   Operative January 1, 2002, by Sec. 78 of Ch. 429.","effective":"2001-10-02","html":"<p>“Sale” means:</p><p>(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.</p><p>(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.</p>","text":"“Sale” means: (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. (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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-7337","source":"California Legislative Information bulk export (pubinfo)"}