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419 chapters · 7,339 sections in this title.
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. …
