Revenue and Taxation Code section 7339

“Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by pipeline or vessel, and from which motor vehicle fuel may be removed at a rack. “Terminal” includes a fuel production facility where motor vehicle fuel is produced and stored and from which motor vehicle fuel may be removed at a rack.

Source: Section 7339, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7339.­ (updated Jan. 1, 2010; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 7339's source at ca​.gov