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BTLG Table of Contents > Motor Vehicle Fuel Tax Law > Chapter 2 > Section 7367

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

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

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