BlackletterCalifornia law

Revenue and Taxation Code § 7339

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7339Official source ↗

Amended by Stats. 2009, Ch. 545, Sec. 3. (AB 1547) Effective January 1, 2010.

“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.