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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 (View entire chapter)
- 7360 Levy of tax [Repealed.]
- 7360 Levy of tax
- 7361 Floor stock tax
- 7361.1 Storage tax [Repealed.]
- 7361.1 Storage tax
- 7361.2 Storage tax
- 7362 Levy of tax; rack removal
- 7363 Levy of tax; other
- 7364 Levy of tax; backup tax
- 7365 Blender liability
- 7366 Enterer liability
- 7367 Highway vehicle operator/fueler liability
- 7368 Position holder liability
- 7369 Refiner liability
- 7370 Terminal operator liability
- 7371 Terminal operator exclusion
- 7372 Two-party exchange
- 7373 Presumption of removal
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.