{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7364","citation":"Rev. & Tax. Code, § 7364","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":"Amended by Stats. 2001, Ch. 429, Sec. 19.   Effective October 2, 2001.   Operative January 1, 2002, by Sec. 78 of Ch. 429.","effective":"2001-10-02","html":"<p>The tax specified in Section <a href=\"/rtc/7360\">7360</a> is imposed as a backup tax as follows:</p><p>(a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of:</p><p>(1) Any motor vehicle fuel on which a claim for refund has been allowed; or</p><p>(2) Any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section <a href=\"/rtc/8601\">8601</a>), or Part 31 (commencing with Section <a href=\"/rtc/60001\">60001</a>). </p><p>(b) On the sale of any motor vehicle fuel on which a claim for refund has been allowed.</p><p>(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 <a href=\"/rtc/8601\">8601</a>), or Part 31 (commencing with Section <a href=\"/rtc/60001\">60001</a>).</p>","text":"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).","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-7364","source":"California Legislative Information bulk export (pubinfo)"}