DIVISION 2. OTHER TAXES 6001-61050›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 1. General Provisions and Definitions 7301-7345

§ 7333

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Rack” means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.

(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

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California Revenue and Taxation Code

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