Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 7362 — Imposition of Tax

Cal. Rev. & Tax. Code § 7362

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2001-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack.

Citator

Cal. Rev. & Tax. Code § 7362 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.

The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack.