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2025 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 7310.
Universal Citation:
CA Rev & Tax Code § 7310 (2025)
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7310. “Bulk transfer/terminal system” means the motor vehicle fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Motor vehicle fuel in a refinery, pipeline, vessel, or terminal is in the bulk transfer/terminal system. Motor vehicle fuel in the fuel tank of any engine, or in any railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system.
(Repealed and added by Stats. 2000, Ch. 1053, Sec. 2.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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