Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7339

7339. "Terminal." "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.

History.—Stats. 2009, Ch. 545 (AB 1547), in effect January 1, 2010, added the second sentence.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.