{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7362","citation":"Rev. & Tax. Code, § 7362","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 2. Imposition of Tax [7360. - 7373.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-2"}],"history":"Added by Stats. 2000, Ch. 1053, Sec. 4.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>The tax specified in Section <a href=\"/rtc/7360\">7360</a> is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack.</p>","text":"The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-7362","source":"California Legislative Information bulk export (pubinfo)"}