{"data":{"id":"us-ca/rtc-7320","jurisdiction":"us-ca","citation":"RTC § 7320","heading":"","body":"“Highway vehicle operator/fueler” includes:\n(a) Any person that owns, operates, or otherwise controls a motor vehicle fuel-powered highway vehicle and delivers, or causes to be delivered, motor vehicle fuel or any liquid into the fuel tank of a motor vehicle fuel-powered highway vehicle; or\n(b) Any person who sells motor vehicle fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered into the fuel tank of a motor vehicle fuel-powered highway vehicle any liquid on which tax has not been imposed.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 1. General Provisions and Definitions [7301. - 7345.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a38b9d2aad12e601a47c8188f5d3f0d74f3b5c6f63841ea8501cd9914ce10618","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7319","next":"us-ca/rtc-7321"},"notice":"GroundRules: Original legal text. Not legal advice."}