Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Motor Vehicle Fuel Tax Law

Chapter 1. General Provisions and Definitions1

Section 7330

7330. "Pipeline." "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 terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel.

History.—Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, substituted "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 terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel" for "any pipeline used at any time to transport motor vehicle fuel" after ""Pipeline" means".

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