There is a newer version of the California Code
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 7345
CA Rev & Tax Code § 7345 (through 2013 Leg Sess) What's This?
“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.
(Added by Stats. 2001, Ch. 429, Sec. 18. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
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