California · Revenue and Taxation Code - RTC
RTC §7364: 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
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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).
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