Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7345 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 7345
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-10-02
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 7360 has been imposed at the time of or prior to the acquisition by the supplier or person.
Citator
Cal. Rev. & Tax. Code § 7345 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Tax-paid fuel” or “tax paid” means the gallons of motor vehicle fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 7360 has been imposed at the time of or prior to the acquisition by the supplier or person.