§ 7364. — 7364. (Amended by Stats. 2001, Ch. 429, Sec. 19.)

California § 7364.

• Jurisdiction: 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

Text

The tax specified in Section 7360 is imposed as a backup tax as follows:
(a)
On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of:
(1)
Any motor vehicle fuel on which a claim for refund has been allowed; or
(2)
Any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or
Part 31 (commencing with Section 60001).
(b)
On the sale of any motor vehicle fuel on which a claim for refund has been allowed.
(c)
On the sale and delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001).

Legislative History

Amended by Stats. 2001, Ch. 429, Sec. 19. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.