California Revenue and Taxation Code

§ 7336

RTC § 7336 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 1

Statute text

“Removal” means any physical transfer of motor vehicle fuel, and any use of motor vehicle fuel other than as a material in the production of motor vehicle fuel. However, motor vehicle fuel is not removed when it evaporates or is otherwise lost or destroyed.

Legislative history

Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.