Jurris.COM
Chapter 1. General Provisions And Definitions of California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 1.
This part is known and may be cited as the "Motor Vehicle
Fuel Tax Law."
Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.
"Aircraft" means any powered contrivance designed for
navigation in the air except a rocket or missile.
"Alcohol" includes ethanol and methanol.
"Approved terminal or refinery" means a terminal or refinery
that is operated by a licensed supplier.
"Aviation gasoline" means all special grades of gasoline that
are suitable for use in aviation reciprocating engines.
"Blended motor vehicle fuel" means any mixture of motor
vehicle fuel with respect to which tax has been imposed and any other
liquid on which tax has not been imposed. Blended motor vehicle fuel
also means any conversion of a liquid into motor vehicle fuel.
"Conversion of a liquid into motor vehicle fuel" occurs when any
liquid that is not included in the definition of motor vehicle fuel
and that is outside the bulk transfer/terminal system is sold as
motor vehicle fuel, delivered as motor vehicle fuel, or represented
to be motor vehicle fuel.
"Blender" includes any person that produces or converts
blended motor vehicle fuel outside the bulk transfer/terminal system.
"Bulk transfer" means any transfer of motor vehicle fuel by
pipeline or vessel.
"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.
"Enterer" includes any person who is the importer of record
(under federal customs law) with respect to motor vehicle fuel. If
the importer of record is acting as an agent, the person for whom the
agent is acting is the enterer. If there is no importer of record of
motor vehicle fuel entered into this state, the owner of the motor
vehicle fuel at the time it is brought into this state is the
enterer.
"Entry" means the importing of motor vehicle fuel into this
state. However, motor vehicle fuel brought into this state in the
fuel tank of a motor vehicle or aircraft shall not be deemed to be an
"entry" if not removed from the fuel tank except as used for the
operation of that motor vehicle or aircraft, except to the extent
that the motor vehicle fuel was acquired tax free for export or a
refund of tax was claimed as a result of exportation from the state
from which that motor vehicle fuel was transported into this state.
"Finished gasoline" means all products (including gasohol)
that are commonly known or sold as gasoline.
"Fuel tank" means any receptacle on a motor vehicle from
which fuel is supplied for the operation of a motor vehicle.
"Gallon" means the United States gallon of 231 cubic inches
or the volumetric gallon adjusted to 60 degrees Fahrenheit when the
invoice and settlement is made on the temperature corrected
gallonage.
"Gasoline" means finished gasoline and gasoline blendstocks.
"Gasoline blendstocks" means any petroleum product component
of gasoline.
"Gasohol" means all blends of gasoline, and alcohol
containing more than 15 percent gasoline.
"Highway" includes a way or place, of whatever nature,
publicly maintained and open to the use of the public for purposes of
vehicular travel.
"Highway vehicle operator/fueler" includes:
(a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor vehicle fuel or any liquid into the fuel tank of a motor vehicle fuel-powered highway vehicle; or
(b) Any person who sells motor vehicle fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle any liquid on which tax has not been imposed.
(a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor vehicle fuel or any liquid into the fuel tank of a motor vehicle fuel-powered highway vehicle; or
(b) Any person who sells motor vehicle fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle any liquid on which tax has not been imposed.
"In this state" or "in the state" means within the exterior
limits of the State of California and includes all territory within
these limits owned by or ceded to the United States of America.
"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.
"Licensed industrial user" means any industrial user that is
licensed pursuant to Section 7460.
"Licensed supplier" includes any enterer, position holder,
refiner, terminal operator, or throughputter that is licensed as a
supplier pursuant to Section 7451.
"Motor vehicle" includes every self-propelled vehicle
operated or suitable for operation on the highway, except a vehicle
used exclusively upon stationary rails or tracks.
"Motor vehicle fuel" means gasoline and aviation gasoline. It
does not include jet fuel, diesel fuel, kerosene, liquefied
petroleum gas, natural gas in liquid or gaseous form, alcohol, or
racing fuel.
"Motor vehicle fuel-powered highway vehicle" means a motor
vehicle that is operated by a motor vehicle fuel-powered engine on a
highway.
"Motor vehicle fuel-powered train" means any motor vehicle
fuel-powered equipment or machinery that rides on rails, including
equipment or machinery that transports passengers, freight, or a
combination of both passengers and freight, and equipment or
machinery that only carries freight or passengers of the operator
thereof. Thus, the term includes a locomotive, work train, switching
engine, and track maintenance machine.
"Person" includes any individual, firm, partnership, joint
venture, limited liability company, association, social club,
fraternal organization, corporation, estate, trust, business trust,
receiver, trustee, syndicate, the United States, this state, any
county, city and county, municipality, district, or other political
subdivision of the state, or any other group or combination acting as
a unit.
"Pipeline" means a fuel distribution system that moves motor
vehicle fuel, in bulk, through a pipe, from a refinery to a terminal,
from a terminal to another terminal, from a vessel to a terminal, or
from a refinery or terminal to a vessel.
"Pipeline operator" includes any person that owns, operates,
or otherwise controls a pipeline.
"Position holder" includes any person that holds the
inventory position in the motor vehicle fuel, as reflected on the
records of the terminal operator. A person holds the inventory
position in motor vehicle fuel when that person has a contractual
agreement with the terminal operator for the use of storage
facilities and terminaling services at a terminal with respect to the
motor vehicle fuel. "Position holder" includes a terminal operator
that owns motor vehicle fuel in its terminal.
"Rack" means a mechanism for delivering motor vehicle fuel
from a refinery or terminal into a truck, trailer, railroad car, or
other means of nonbulk transfer.
"Refiner" includes any person that owns, operates, or
otherwise controls a refinery.
"Refinery" means a facility used to produce motor vehicle
fuel from crude oil, unfinished oils, natural gas liquids, or other
hydrocarbons, and from which motor vehicle fuel may be removed by
pipeline, by vessel, or at a rack.
"Removal" means any physical transfer of motor vehicle fuel,
and any use of motor vehicle fuel other than as a material in the
production of motor vehicle fuel. However, motor vehicle fuel is not
removed when it evaporates or is otherwise lost or destroyed.
"Sale" means:
(a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.
(b) The transfer of the inventory position in the motor vehicle fuel in a terminal if the buyer becomes the position holder with respect to the motor vehicle fuel.
(a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.
(b) The transfer of the inventory position in the motor vehicle fuel in a terminal if the buyer becomes the position holder with respect to the motor vehicle fuel.
"Supplier" includes any person who is any of the following:
(a) Blender, as defined in Section 7308.
(b) Enterer, as defined in Section 7311.
(c) Position holder, as defined in Section 7332.
(d) Refiner, as defined in Section 7334.
(e) Terminal operator, as defined in Section 7340.
(f) Throughputter, as defined in Section 7341.
(a) Blender, as defined in Section 7308.
(b) Enterer, as defined in Section 7311.
(c) Position holder, as defined in Section 7332.
(d) Refiner, as defined in Section 7334.
(e) Terminal operator, as defined in Section 7340.
(f) Throughputter, as defined in Section 7341.
"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.
"Fuel production facility" means a facility, other than a
refinery, in which motor vehicle fuel is produced.
"Terminal operator" includes any person that owns, operates,
or otherwise controls a terminal.
"Throughputter" means any person that owns motor vehicle fuel
within the bulk transfer/terminal system (other than in a terminal)
or is a position holder.
"Train operator" includes any person that owns, operates, or
controls a train and is licensed as a railroad by a state or federal
agency.
"Vessel" means a waterborne vessel used for transporting
motor vehicle fuel.
"Vessel operator" means any person that operates or otherwise
controls a vessel.
"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.
