Cal. Rev. & Tax. Code § 7339
Current through the 2023 Legislative Session.
"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.
Ca. Rev. and Tax. Code § 7339