Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Motor Vehicle Fuel Tax Regulations
Title 18 of the California Code of Regulations
Article 2. Imposition of Tax
Regulation 1122. Conversion Factor.
Reference: Sections 7315, 7360, 7392, 7651, 7652.5, and 7652.7, Revenue and Taxation Code.
For reporting purposes, all measurements must be in terms of gallons. To convert liters to gallons, the quantity of liters shall be multiplied by .26417 to determine the equivalent quantity in gallons. The resulting figure shall be rounded to the nearest tenth of a gallon.
History: Adopted April 9, 1980, effective June 19, 1980.
Change without regulatory effect amending Note filed June 5, 2002.