California Revenue and Taxation Code

§ 7401

RTC § 7401 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 3

Statute text

(a)The provisions of this part requiring the payment of motor vehicle fuel taxes do not apply to any of the following:

(1)Any entry or removal from a terminal or refinery of motor vehicle fuel transferred in bulk to a refinery or terminal if the persons involved (including the terminal operator) are licensed suppliers.

(2)The removal of motor vehicle fuel, if all of the following apply:

…

Legislative history

Repealed and added by Stats. 2000, Ch. 1053, Sec. 8. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.