“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.
Cal. Rev. & Tax. Code § 7345
General Provisions and Definitions
Known as the Motor Vehicle Fuel Tax Law
The act spans §§ 7301–7345 (46 sections).
Added by Stats. 2001, Ch. 429, Sec. 18
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.