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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 7368


7368. Position holder liability. Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362.


1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.