Revenue and Taxation 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.

Source: Section 7337, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7337.­ (updated Oct. 2, 2001; accessed Nov. 3, 2025).

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Verified:
Nov. 3, 2025

§ 7337's source at ca​.gov