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California · Through 2026-09-13

RTC § 7326

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]
  4. CHAPTER 1. General Provisions and Definitions [7301. - 7345.]

“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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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