Is Cal. Rev. & Tax. Code § 7364 — Imposition of Tax still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 7364 — Imposition of Tax

Cal. Rev. & Tax. Code § 7364

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2001-10-02
Current through: Nov 2, 2026 (California Legislative Counsel)

The tax specified in Section 7360 is imposed as a backup tax as follows:

Citator

Cal. Rev. & Tax. Code § 7364 — 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 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).