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Chapter 2. Use Fuel Tax

§ 1305. Fuel Tank.

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ID2AEA3934C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A fuel tank includes a separate compartment of a cargo tank used as a fuel tank and any auxiliary tank or receptacle of any kind from which fuel is supplied for the propulsion of the vehicle whether or not such tank or receptacle is directly connected to the fuel supply line of the vehicle.

Credits

Note: Authority cited: Sections 9251 and 8612, Revenue and Taxation Code.

History

  1. New section filed 8-23-57 as an emergency; designated effective 10-1-57 (Register 57, No. 13).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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