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 Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 7320's source at ca​.gov