Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7307

7307. "Blended motor vehicle fuel." "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 imposed. Blended motor vehicle fuel also means any conversion of a liquid into motor vehicle fuel. "Conversion of a liquid into motor vehicle fuel" occurs when any liquid that is not included in the definition of motor vehicle fuel and that is outside the bulk transfer/terminal system is sold as motor vehicle fuel, delivered as motor vehicle fuel, or represented to be motor vehicle fuel.

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