Section 7337 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 1.
7337
. "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.