Revenue and Taxation Code § 7326

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7326Official source ↗

Amended by Stats. 2003, Ch. 605, Sec. 5. Effective January 1, 2004.

“Motor vehicle fuel” means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, alcohol, or racing fuel.