{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7339","citation":"Rev. & Tax. Code, § 7339","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. 2009, Ch. 545, Sec. 3.   (AB 1547)   Effective January 1, 2010.","effective":"2010-01-01","html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-7339","source":"California Legislative Information bulk export (pubinfo)"}