“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.
Cal. Rev. & Tax. Code § 7322
General Provisions and Definitions
Known as the Motor Vehicle Fuel Tax Law
The act spans §§ 7301–7345 (46 sections).
Added by Stats. 2000, Ch. 1053, Sec. 2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.