RTC §7363: The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor vehicle fuel in this state from any refinery if either of the following applies: (1) The removal is

The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor vehicle fuel in this state from any refinery if either of the following applies: (1) The removal is by bulk transfer and the refiner or the owner of the motor vehicle fuel immediately before the removal is not a licensed supplier. (2) The removal is at the refinery rack. (b) The entry of motor vehicle fuel into this state for sale, consumption, use, or warehousing if either of the following applies: (1) The entry is by bulk transfer and the enterer is not a licensed supplier. (2) The entry is not by bulk transfer. (c) The removal or sale of motor vehicle fuel in this state to an unlicensed person unless there was a prior taxable removal, entry, or sale of the motor vehicle fuel. (d) The removal or sale of blended motor vehicle fuel in this state by the blender thereof. The number of gallons of blended motor vehicle fuel subject to tax is the difference between the total number of gallons of blended motor vehicle fuel removed or sold and the number of gallons of previously taxed motor vehicle fuel used to produce the blended motor vehicle fuel.