Revenue and Taxation Code § 7326
‹ § 7325§ 7327 ›Open in browserleginfo ↗7326.
“Motor vehicle fuel” means gasoline and aviation gasoline. It does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, alcohol, or racing fuel.
(Amended by Stats. 2003, Ch. 605, Sec. 5. Effective January 1, 2004.)