California Revenue and Taxation Code

§ 7367

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 7367 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 2

Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.

Legislative history

Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.