Laws, Regulations and Annotations
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
7368. Position holder liability. Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.