BlackletterCalifornia law

Revenue and Taxation Code § 7362

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 7362Official source ↗

Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

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.