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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 2. Imposition of Tax.1
Section 7366
7366. Enterer liability. Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.