California Statutes
§ 7364. — 7364. (Amended by Stats. 2001, Ch. 429, Sec. 19.)
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 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).
Free access — add to your briefcase to read the full text and ask questions with AI
California § 7364. (7364. (Amended by Stats. 2001, Ch. 429, Sec. 19.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2001, Ch. 429, Sec. 19. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.