Revenue and Taxation Code section 7320

“Highway vehicle operator/fueler” includes:

(a)

Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor vehicle fuel or any liquid into the fuel tank of a motor vehicle fuel-powered highway vehicle; or

(b)

Any person who sells motor vehicle fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle any liquid on which tax has not been imposed.

Source: Section 7320, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7320. (updated Oct. 2, 2001; accessed Jul. 14, 2025).

Up to date

Verified:
Jul. 14, 2025

§ 7320's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7320

Original Source: Section 7320, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7320. (last accessed May 12, 2025).