Section 7320 - "Highway vehicle operator/fueler" defined"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.Ca. Rev. and Tax. Code § 7320
Added by Stats 2000 ch 1053 (AB 2114), s 2, eff. 1/1/2001.Amended by Stats 2001 ch 429 (AB 309), s 12, eff. 10/2/2001.