Cal. Rev. & Tax. Code § 7345

Current through the 2023 Legislative Session.

Section 7345 - "Tax=paid fuel" and "tax paid" defined

"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.

Ca. Rev. and Tax. Code § 7345

Added by Stats 2001 ch 429 (AB 309), s 18, eff. 10/2/2001.