California Statutes
§ 7362. — 7362. (Added by Stats. 2000, Ch. 1053, Sec. 4.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 2. PART 2. MOTOR VEHICLE FUEL TAX LAW·Ch. 2. CHAPTER 2. Imposition of Tax
The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack.
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California § 7362. (7362. (Added by Stats. 2000, Ch. 1053, Sec. 4.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.