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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 2 - MOTOR VEHICLE FUEL TAX LAW
CHAPTER 1 - General Provisions and Definitions
Section 7322.
Universal Citation: CA Rev & Tax Code § 7322 (2017)
7322.
“Industrial user” means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline.
(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
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