“Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be removed at a rack. “Terminal” includes a fuel production facility where motor vehicle fuel is produced and stored and from which motor vehicle fuel may be removed at a rack.
Cal. Rev. & Tax. Code § 7339
General Provisions and Definitions
Known as the Motor Vehicle Fuel Tax Law
The act spans §§ 7301–7345 (46 sections).
Amended by Stats. 2009, Ch. 545, Sec. 3
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.