Rev. & Tax. Code, § 7364 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 7364
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The tax specified in Section 7360 is imposed as a backup tax as follows:
(a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of:
(1) Any motor vehicle fuel on which a claim for refund has been allowed; or
(2) Any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001).
(b) On the sale of any motor vehicle fuel on which a claim for refund has been allowed.
(c) On the sale and delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001).
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 429, Sec. 19. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.
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=7364.
- Text hash
- sha256 c496c5ef6de603fbf0ac6691e7335a4ae7c8a71c5c8d8124790da1541e78931f
- 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
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