Rev. & Tax. Code, § 7363 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 7363
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The tax specified in Section 7360 is also imposed on all of the following:
(a) The removal of motor vehicle fuel in this state from any refinery if either of the following applies:
(1) The removal is by bulk transfer and the refiner or the owner of the motor vehicle fuel immediately before the removal is not a licensed supplier.
(2) The removal is at the refinery rack.
(b) The entry of motor vehicle fuel into this state for sale, consumption, use, or warehousing if either of the following applies:
(1) The entry is by bulk transfer and the enterer is not a licensed supplier.
(2) The entry is not by bulk transfer.
(c) The removal or sale of motor vehicle fuel in this state to an unlicensed person unless there was a prior taxable removal, entry, or sale of the motor vehicle fuel.
(d) The removal or sale of blended motor vehicle fuel in this state by the blender thereof. The number of gallons of blended motor vehicle fuel subject to tax is the difference between the total number of gallons of blended motor vehicle fuel removed or sold and the number of gallons of previously taxed motor vehicle fuel used to produce the blended motor vehicle fuel.
Notes and commentary — not statutory text
History
Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7363.
- Text hash
- sha256 c4e7ae1e2713ca1fb3a1ed89361a7fc92aab5e9a5a3798ceae389aa70251e17e
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Cited by 6 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 7363. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 7360Printed as Sections 7362, 7363, and 7364
- Rev. & Tax. Code, § 7361Printed as Sections 7360 to 7363, inclusive
- Rev. & Tax. Code, § 7365Printed as Section 7363
- Rev. & Tax. Code, § 7366Printed as Section 7363
- Rev. & Tax. Code, § 7369Printed as Section 7363
- Rev. & Tax. Code, § 7372Printed as Section 7362 or 7363
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.