Cal. Rev. & Tax. Code § 7364

Current through the 2023 Legislative Session.

Section 7364 - Backup tax

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).

Ca. Rev. and Tax. Code § 7364

Added by Stats 2000 ch 1053 (AB 2114), s 4, eff. 1/1/2001.

Amended by Stats 2001 ch 429 (AB 309), s 19, eff. 10/2/2001.