Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Motor Vehicle Fuel Tax Law

CHAPTER 2. IMPOSITION OF TAX.1

Section 7361.1

7361.1. Storage tax. [Repealed by Stats. 2011, Ch. 6 (AB 105), in effect March 24, 2011.]

History.—Added by Stats. 2010, Ch. 11x8 (ABx8 6), in effect March 22, 2010. Stats. 2010, Ch. 9 (SB 70), in effect March 23, 2010, added ", other than aviation gasoline," after "motor vehicle fuel" in subdivision (a) and in paragraphs (2), (3), and (4) of subdivision (b); and added ", other than aviation gasoline" after "motor vehicle fuel" in paragraphs (1), (3), and (4) of, and ", other than aviation gasoline," after "motor vehicle fuel" in paragraph (2) of, subdivision (b).

7361.1. Storage tax. (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel, other than aviation gasoline, on July 1, 2010, shall pay a storage tax of seventeen and three-tenths cents ($0.173) per gallon of tax-paid motor vehicle fuel, other than aviation gasoline, in storage according to the volumetric measure thereof.

(b) For purposes of this section:

(1) "Owning" means having title to the motor vehicle fuel, other than aviation gasoline.

(2) "Retailer" means any person who sells motor vehicle fuel, other than aviation gasoline, in this state to a person who subsequently uses the motor vehicle fuel, other than aviation gasoline.

(3) "Storing" includes the ownership or possession of tax-paid motor vehicle fuel, other than aviation gasoline, outside of the bulk transfer or terminal system, including the holding of tax-paid motor vehicle fuel, other than aviation gasoline, for sale at wholesale or retail locations stored in a container of any kind, including railroad tank cars and trucks or trailer cargo tanks. "Storing" also includes tax-paid motor vehicle fuel, other than aviation gasoline, purchased from and invoiced by the seller, and tax-paid motor vehicle fuel, other than aviation gasoline removed from a terminal or entered into by a supplier, prior to the date specified in subdivision (a) and in transit on that date.

(4) "Wholesaler" means any person who sells motor vehicle fuel, other than aviation gasoline, in this state for resale to a retailer or to a person who is not a retailer and subsequently uses the motor vehicle fuel, other than aviation gasoline.

History.—Added by Stats. 2011, Ch. 6 (AB 105), in effect March 24, 2011.

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