{"data":{"id":"us-ca/rtc-7337","jurisdiction":"us-ca","citation":"RTC § 7337","heading":"","body":"“Sale” means:\n(a) The transfer of title to motor vehicle fuel (other than motor vehicle fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.\n(b) The transfer of the inventory position in the motor vehicle fuel in a terminal if the buyer becomes the position holder with respect to the motor vehicle fuel.","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":"b571ffcf20dc620d821239f75c05007ea54740a83d99a1bb887023254d9d0480","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7336","next":"us-ca/rtc-7338"},"notice":"GroundRules: Original legal text. Not legal advice."}