Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 1. General Provisions and Definitions 7301-7345
§ 7330
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
“Pipeline” means a fuel distribution system that moves motor vehicle fuel, in bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel.
(Amended by Stats. 2001, Ch. 429, Sec. 14. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
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