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.

Note: Authority cited: Section 8251, Revenue and Taxation Code. Reference: Sections 7315, 7360, 7392, 7651, 7652.5 and 7652.7, Revenue and Taxation Code.

History

1. New section filed 5-20-80; effective thirtieth day thereafter (Register 80, No. 21). For technical reasons, printed in Registered 80, No. 23.

2. Change without regulatory effect amending Note filed 6-5-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 23).