Home › California › CA RTC › … Division 2 — Other Taxes › Part 2 — Motor Vehicle Fuel Tax Law › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 7333
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 7333
“Rack” means a mechanism for delivering motor vehicle fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.
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