CA Rev & Tax Code Section 7337


“Sale” means:

(a)

The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.

(b)

The transfer of the inventory position in the motor vehicle fuel in a terminal if the buyer becomes the position holder with respect to the motor vehicle fuel.
Last Updated

Aug. 19, 2023

§ 7337’s source at ca​.gov