BlackletterCalifornia law

Revenue and Taxation Code § 7367

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 7367Official source ↗

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

Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.