BlackletterCalifornia law

Revenue and Taxation Code § 7366

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 7366Official source ↗

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

Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363.