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2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 2 - MOTOR VEHICLE FUEL TAX LAW
CHAPTER 1 - General Provisions and Definitions
Section 7339


CA Rev & Tax Code § 7339 (through 2013 Leg Sess) What's This?
  

“Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be removed at a rack. “Terminal” includes a fuel production facility where motor vehicle fuel is produced and stored and from which motor vehicle fuel may be removed at a rack.

(Amended by Stats. 2009, Ch. 545, Sec. 3. Effective January 1, 2010.)

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