Laws, Regulations and Annotations

Search

Business Taxes Law Guide – Revision 2022
 

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 2. Imposition of Tax.1

Section 7364


7364. Levy of tax; 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).

History—Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, added "as follows:" after "as a backup tax" in the first paragraph; added subdivision letter designation (a) before "On the delivery into"; substituted "On" for "on" before "the delivery into", deleted "or sale" after "highway vehicle", deleted "any of the following" after "highway vehicle of" in subdivision (a); relettered former subdivisions (a) and (b) as subdivision (a) paragraphs (1) and (2); added ", or" after "has been allowed" in subdivision (a) paragraph (1); and added subdivision (c).


1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.