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California Statutes, Title RTC

California/Statutes

← All California coverage

Title RTC, California Rev. & Tax. Code

419 chapters · 7,339 sections in this title.

All chapters in Title RTC7,339 Ch 3, New Construction1,035 Ch 1, Base Year Values952 Ch 4, Assessment Appeals937 Ch 5, Taxpayer Reporting782 Ch 2, Change in Ownership and Purchase767 Ch 6, Allocation of Property Tax Revenue731 Ch 7, Responsibility of Assessor649 Ch 8, Tax Delinquent Vessels292 Ch 9, Disposition of Proceeds167 Ch 3.5, Change in Ownership and New Construc…148 Ch 10, Rights of Purchaser of Tax-Deeded Pr…86 Ch 13, Gain or Loss on Disposition of Property61 Ch 15, Gain or Loss on Disposition of Property58

952 sections·Filtered byTitle RTC✕Ch 1✕

Rev. & Tax. Code § 7313 Section 7313
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“Finished gasoline” means all products (including gasohol) that are commonly known or sold as gasoline. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
Rev. & Tax. Code § 7314 Section 7314
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“Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of a motor vehicle. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
Rev. & Tax. Code § 7315 Section 7315
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“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. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. …
Rev. & Tax. Code § 7316 Section 7316
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“Gasoline” means finished gasoline and gasoline blendstocks. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

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Rev. & Tax. Code § 7317 Section 7317

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“Gasoline blendstocks” means any petroleum product component of gasoline. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7318 Section 7318

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“Gasohol” means all blends of gasoline, and alcohol containing more than 15 percent gasoline. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7319 Section 7319

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“Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7320 Section 7320

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“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 …

Rev. & Tax. Code § 7321 Section 7321

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“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. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1,…

Rev. & Tax. Code § 7322 Section 7322

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“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. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. …

Rev. & Tax. Code § 7323 Section 7323

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“Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7324 Section 7324

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“Licensed supplier” includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)…

Rev. & Tax. Code § 7325 Section 7325

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“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. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of…

Rev. & Tax. Code § 7326 Section 7326

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“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. (Amended by Stats. 2003, Ch. 605, Sec. 5. Effective January 1, 2004.)

Rev. & Tax. Code § 7327 Section 7327

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“Motor vehicle fuel-powered highway vehicle” means a motor vehicle that is operated by a motor vehicle fuel-powered engine on a highway. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7328 Section 7328

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“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 …

Rev. & Tax. Code § 7329 Section 7329

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“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, m…

Rev. & Tax. Code § 7330 Section 7330

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“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. (Amended by Stats. 2001, Ch. 429, Sec. …

Rev. & Tax. Code § 7331 Section 7331

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“Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7332 Section 7332

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“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 oper…

Rev. & Tax. Code § 7333 Section 7333

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“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. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7334 Section 7334

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“Refiner” includes any person that owns, operates, or otherwise controls a refinery. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7335 Section 7335

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“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. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective Ja…

Rev. & Tax. Code § 7336 Section 7336

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“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. (Added by Stats. 2000,…

Rev. & Tax. Code § 7337 Section 7337

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“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…

Rev. & Tax. Code § 7338 Section 7338

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“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 734…

Rev. & Tax. Code § 7339 Section 7339

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“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 whic…

Rev. & Tax. Code § 7339.1 Section 7339.1

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“Fuel production facility” means a facility, other than a refinery, in which motor vehicle fuel is produced. (Added by Stats. 2009, Ch. 545, Sec. 4. (AB 1547) Effective January 1, 2010.)

Rev. & Tax. Code § 7340 Section 7340

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“Terminal operator” includes any person that owns, operates, or otherwise controls a terminal. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7341 Section 7341

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“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. (Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 7342 Section 7342

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“Train operator” includes any person that owns, operates, or controls a train and is licensed as a railroad by a state or federal agency. (Amended by Stats. 2008, Ch. 306, Sec. 4. Effective January 1, 2009.)

Rev. & Tax. Code § 7343 Section 7343

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“Vessel” means a waterborne vessel used for transporting motor vehicle fuel. (Amended by Stats. 2001, Ch. 429, Sec. 16. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

Rev. & Tax. Code § 7344 Section 7344

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“Vessel operator” means any person that operates or otherwise controls a vessel. (Amended by Stats. 2001, Ch. 429, Sec. 17. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

Rev. & Tax. Code § 7345 Section 7345

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“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. (Added by Stats. 2001, Ch. …

Rev. & Tax. Code § 8601 Section 8601

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This part is known and may be cited as the “Use Fuel Tax Law.” (Added by Stats. 1941, Ch. 38.)

Rev. & Tax. Code § 8602 Section 8602

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Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1941, Ch. 38.)

Rev. & Tax. Code § 8603 Section 8603

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As used in this part “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. (Amended by Stats. 1968, Ch. 1217.)

Rev. & Tax. Code § 8604 Section 8604

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“Fuel” includes any combustible gas or liquid, by whatever name the gas or liquid may be known or sold, of a kind used in an internal combustion engine for the generation of power to propel a motor vehicle on the highways, except fuel that is subject to the tax imposed by Part 2 …

Rev. & Tax. Code § 8605 Section 8605

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“Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel. A private road is not a highway for the purposes of this part unless it has been dedicated and accepted by the proper public authorities …

Rev. & Tax. Code § 8606 Section 8606

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“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or…

Rev. & Tax. Code § 8607 Section 8607

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“Use” includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless the operator of the vehicle establishes to the satisfaction of the board that the fuel was consumed for a purpose other than the operatio…

Rev. & Tax. Code § 8608 Section 8608

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(a) “User” includes any person who, within the meaning of the term “use” as defined in this chapter, uses fuel. (b) Article 1 (commencing with Section 8701) of Chapter 3 and Article 1 (commencing with Section 8751) of Chapter 4 do not apply to (1) a user whose sole use of fuel in…

Rev. & Tax. Code § 8609 Section 8609

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“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. (Added by Stats. 1941, Ch. 38.)

Rev. & Tax. Code § 8610 Section 8610

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“Vendor” includes every person who sells fuel in this state and places, or causes to be placed, the fuel into any receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the vehicle. “Vendor” does not include a person who places the fuel, or cau…

Rev. & Tax. Code § 8611 Section 8611

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“Sell” includes any transfer of title or possession, exchange, or barter, in any manner or by any means whatsoever, for a consideration. (Added by Stats. 1953, Ch. 1814.)

Rev. & Tax. Code § 8612 Section 8612

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“Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle, exclusive of a cargo tank even though fuel is withdrawn directly therefrom for the propulsion of the vehicle. (Added by Stats. 1957, Ch. 1830.)

Rev. & Tax. Code § 8613 Section 8613

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“Natural gas” means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form. (Added by Stats. 1970, Ch. 1509.)

Rev. & Tax. Code § 8615 Section 8615

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“Standard pressure and temperature” means 14.73 pounds of pressure per square inch at 60° Fahrenheit. (Added by Stats. 1970, Ch. 1509.)

Rev. & Tax. Code § 8619 Section 8619

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“Interstate user” includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within and without the state or the United States. (Added by Stats. 1995, Ch. 555, Sec. 16. Effective January 1, 1996.)

Rev. & Tax. Code § 8620 Section 8620

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“Qualified motor vehicle” means a motor vehicle that is used, designed, or maintained for transportation of persons or property, and that has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, has three or more axl…