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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 7367


7367. Highway vehicle operator/fueler liability. Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.


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