California CodesRTC CodeDivision 2 - OTHER TAXESPart 2 - MOTOR VEHICLE FUEL TAX LAWChapter 1 - General Provisions and Definitions§ 7304§ 7304Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.“Alcohol” includes ethanol and methanol.Cite this sectionCal. Rev. & Tax. Code § 7304 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-2-motor-vehicle-fuel-tax-law/chapter-1-general-provisions-and-definitions/section-7304CopyOther sections in Chapter 1 - General Provisions and Definitions§ 7301§ 7302§ 7303§ 7304§ 7305§ 7306§ 7307§ 7308§ 7309§ 7310…§ 7337§ 7338§ 7339§ 7339.1§ 7340§ 7341§ 7342§ 7343§ 7344§ 7345← § 7303§ 7305 →