Section 7307 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 1.
7307
. "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.