California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 2. MOTOR VEHICLE FUEL TAX LAW |
Chapter 1. General Provisions and Definitions |
Section 7326.
Latest version.
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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.)