California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 7320
Official textleginfo.legislature.ca.govlast amended
“Highway vehicle operator/fueler” includes:
# (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
# (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.
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