Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]
( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) CHAPTER 1. General Provisions and Definitions [7301 - 7345]
( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. ) 7322.
“Industrial user” means any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline.
(Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)