“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.
Cal. Rev. & Tax. Code § 7326
General Provisions and Definitions
Known as the Motor Vehicle Fuel Tax Law
The act spans §§ 7301–7345 (46 sections).
Amended by Stats. 2003, Ch. 605, Sec. 5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.