Section 7312 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 1.
7312
. "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.