Section 7336 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 1.
7336
. "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.