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. (accessed Apr. 24, 2025).

Last Updated

Apr. 24, 2025

§ 7339’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7339

Original Source: Section 7339, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7339. (last accessed Apr. 24, 2025).