Cal. Code Regs. Tit. 18, § 1101 - Motor Vehicle Fuel

(a) "Motor vehicle fuel" includes aviation gasoline, gasohol, finished gasoline, gasoline, gasoline blendstocks, and blended motor vehicle fuel.

"Motor vehicle fuel" does not include diesel fuel, jet fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, or racing fuel. "Motor vehicle fuel" does not include ethanol (ethyl alcohol), methanol (methyl alcohol), or blends of gasoline and alcohol (including any denaturant) containing 15 percent, or less, gasoline.

(b) "Aviation gasoline" means all special grades of gasoline that are suitable for use in aviation reciprocating engines and covered by ASTM specification D 910 or military specification MIL-G-5572.

(c) "Finished gasoline" means all products (including gasohol) that are commonly or commercially known or sold as gasoline and are suitable for use as a motor fuel, other than products that have an ASTM octane number of less than 75 as determined by the motor method.

(d) "Gasohol" means all blends of gasoline and alcohol (including any denaturant) containing more than 15 percent gasoline.

(e) "Gasoline" means finished gasoline and gasoline blendstocks.

(f) "Gasoline Blendstocks"

(1) "Gasoline blendstocks" includes:

(A) Alkylate;

(B) Butane;

(C) Butene;

(D) Catalytically cracked gasoline;

(E) Coker gasoline;

(F) Ethyl tertiary butyl ether (ETBE);

(G) Hexane;

(H) Hydrocrackate;

(I) Isomerate;

(J) Light naphtha;

(K) Methyl tertiary butyl ether (MTBE);

(L) Mixed xylene (not including any separated isomer of xylene);

(M) Naphtha;

(N) Natural gasoline;

(O) Pentane;

(P) Pentane mixture;

(Q) Polymer gasoline;

(R) Raffinate;

(S) Reformate;

(T) Straight-run gasoline;

(U) Straight-run naphtha;

(V) Tertiary amyl methyl ether (TAME);

(W) Tertiary butyl alcohol (gasoline grade) (TBA);

(X) Thermally cracked gasoline;

(Y) Toluene; and

(Z) Transmix containing gasoline.

(2) "Gasoline blendstocks" does not include any product that cannot, without further processing, be used in the production of finished gasoline. For example, a mixed hydrocarbon stream that is produced in a natural gas processing plant is not a gasoline blendstock if the stream cannot be used to produce finished gasoline without further processing.

(g) "Blended motor vehicle fuel" means any mixture of motor vehicle fuel with respect to which tax has been imposed and any other liquid on which tax has not been imposed. "Blended motor vehicle fuel" also means any conversion of a liquid into motor vehicle fuel. "Conversion of a liquid into motor vehicle fuel" occurs when any liquid that is not included in the definition of motor vehicle fuel and that is outside the bulk transfer/terminal system is sold as motor vehicle fuel, delivered as motor vehicle fuel, or represented to be motor vehicle fuel. "Blended motor vehicle fuel" does not include racing fuel.

(h) "Racing fuel" means a fuel that meets all of the criteria for leaded racing fuel set forth in subdivision (1) or all of the criteria for unleaded racing fuel set forth in subdivision (2).

(1) Leaded Racing Fuel

(A) Generally is used in vehicles not eligible to be registered for highway use in any state;

(B) Is not diesel fuel, kerosene, or gasoline blendstock;

(C) Has an octane rating of 100 or higher;

(D) Contains 1.0 gram of lead per gallon or more;

(E) Does not meet the ASTM specification (D 4814) for gasoline.

(2) Unleaded Racing Fuel

(A) Is not diesel fuel, kerosene, or gasoline blendstock;

(B) Has an octane rating of 100 or higher;

(C) Does not meet the California Air Resources Board specification for gasoline.

Notes

Cal. Code Regs. Tit. 18, § 1101

1. Amendment filed 7-25-53; designated to be effective 9-1-53 (Register 53, No. 12).
2. Amendment filed 8-9-62; effective thirtieth day thereafter (Register 62, No. 16).
3. Amendment filed 12-16-70; effective thirtieth day thereafter (Register 70, No. 51).
4. Amendment filed 11-5-82; effective thirtieth day thereafter (Register 82, No. 45).
5. Amendment filed 6-18-86; effective thirtieth day thereafter (Register 86, No. 25).
6. Amendment of chapter 1 heading, new article 1 heading, repealer and new section and amendment of NOTE filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).

Note: Authority cited: Section 8251 Revenue and Taxation Code Reference: Sections 7304, 7306, 7307, 7313, 7316, 7317, 7318 and 7326, Revenue and Taxation Code Regulation 1103.

1. Amendment filed 7-25-53; designated to be effective 9-1-53 (Register 53, No. 12).
2. Amendment filed 8-9-62; effective thirtieth day thereafter (Register 62, No. 16).
3. Amendment filed 12-16-70; effective thirtieth day thereafter (Register 70, No. 51).
4. Amendment filed 11-5-82; effective thirtieth day thereafter (Register 82, No. 45).
5. Amendment filed 6-18-86; effective thirtieth day thereafter (Register 86, No. 25).
6. Amendment of chapter 1 heading, new article 1 heading, repealer and new section and amendment of Note filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).