Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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.