Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7320 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 7320
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-10-02
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Highway vehicle operator/fueler” includes:
Citator
Cal. Rev. & Tax. Code § 7320 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Highway vehicle operator/fueler” includes:
(a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor vehicle fuel or any liquid into the fuel tank of a motor vehicle fuel-powered highway vehicle; or
(b) Any person who sells motor vehicle fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle any liquid on which tax has not been imposed.