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§ 1305. Fuel Tank.

18 CA ADC § 1305Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 2. Use Fuel Tax
18 CCR § 1305
§ 1305. Fuel Tank.
Currentness
A fuel tank includes a separate compartment of a cargo tank used as a fuel tank and any auxiliary tank or receptacle of any kind from which fuel is supplied for the propulsion of the vehicle whether or not such tank or receptacle is directly connected to the fuel supply line of the vehicle.

Credits

Note: Authority cited: Sections 9251 and 8612, Revenue and Taxation Code.
History
1. New section filed 8-23-57 as an emergency; designated effective 10-1-57 (Register 57, No. 13).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 1305, 18 CA ADC § 1305
End of Document