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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.