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Cal. Rev. & Tax. Code § 7323

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

“Licensed industrial user” means any industrial user that is licensed pursuant to Section 7460.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.