BlackletterCalifornia law

Revenue and Taxation Code § 7368

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 7368Official source ↗

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

Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362.