§ 7364
132 words·~1 min read·
/ca/revenue-and-taxation-code/7364·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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).