CHAPTER 1. General Provisions and Definitions [7301. - 7345.]
Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2.
§§ 7301–7345 · 46 sections
- § 7301 This part is known and may be cited as the “Motor Vehicle Fuel Tax Law.”
- § 7302 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
- § 7303 “Aircraft” means any powered contrivance designed for navigation in the air except a rocket or missile.
- § 7304 “Alcohol” includes ethanol and methanol.
- § 7305 “Approved terminal or refinery” means a terminal or refinery that is operated by a licensed supplier.
- § 7306 “Aviation gasoline” means all special grades of gasoline that are suitable for use in aviation reciprocating engines.
- § 7307 “Blended motor vehicle fuel” means any mixture of motor vehicle fuel with respect to which tax has been imposed and any other liquid on which tax has not been…
- § 7308 “Blender” includes any person that produces or converts blended motor vehicle fuel outside the bulk transfer/terminal system.
- § 7309 “Bulk transfer” means any transfer of motor vehicle fuel by pipeline or vessel.
- § 7310 “Bulk transfer/terminal system” means the motor vehicle fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Motor vehicle…
- § 7311 “Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting…
- § 7312 “Entry” means the importing of motor vehicle fuel into this state. However, motor vehicle fuel brought into this state in the fuel tank of a motor vehicle or…
- § 7313 “Finished gasoline” means all products (including gasohol) that are commonly known or sold as gasoline.
- § 7314 “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle.
- § 7315 “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement is made…
- § 7316 “Gasoline” means finished gasoline and gasoline blendstocks.
- § 7317 “Gasoline blendstocks” means any petroleum product component of gasoline.
- § 7318 “Gasohol” means all blends of gasoline, and alcohol containing more than 15 percent gasoline.
- § 7319 “Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.
- § 7320 “Highway vehicle operator/fueler” includes: (a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and…
- § 7321 “In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded…
- § 7322 “Industrial user” means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished…
- § 7323 “Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460.
- § 7324 “Licensed supplier” includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451.
- § 7325 “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary…
- § 7326 “Motor vehicle fuel” means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid…
- § 7327 “Motor vehicle fuel-powered highway vehicle” means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway.
- § 7328 “Motor vehicle fuel-powered train” means any motor vehicle fuel-powered equipment or machinery that rides on rails, including equipment or machinery that…
- § 7329 “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation,…
- § 7330 “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…
- § 7331 “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.
- § 7332 “Position holder” includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A…
- § 7333 “Rack” means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.
- § 7334 “Refiner” includes any person that owns, operates, or otherwise controls a refinery.
- § 7335 “Refinery” means a facility used to produce motor vehicle fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons, and from which…
- § 7336 “Removal” means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of motor vehicle…
- § 7337 “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…
- § 7338 “Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 7308. (b) Enterer, as defined in Section 7311. (c) Position…
- § 7339 “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…
- § 7339.1 “Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is produced.
- § 7340 “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.
- § 7341 “Throughputter” means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.
- § 7342 “Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency.
- § 7343 “Vessel” means a waterborne vessel used for transporting motor vehicle fuel.
- § 7344 “Vessel operator” means any person that operates or otherwise controls a vessel.
- § 7345 “Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax in…