California Revenue and Taxation Code

§ 7364

RTC § 7364 Effective Oct 2, 2001Div. 2 · Part 2 · Ch. 2

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

…

Legislative history

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