CHAPTER 2. Imposition of Tax [7360. - 7373.]
Chapter 2 repealed and added by Stats. 2000, Ch. 1053, Sec. 4.
§§ 7360–7373 · 16 sections
- § 7360 (a) (1) A tax of eighteen cents ($0.18) is hereby imposed upon each gallon of fuel subject to the tax in Sections 7362, 7363, and 7364. (2) If the federal fuel…
- § 7361 (a) For the privilege of storing, for the purpose of removal, sale, or use, every distributor owning motor vehicle fuel on January 1, 2002, shall pay a tax of…
- § 7361.1 (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel,…
- § 7361.2 (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid motor vehicle fuel…
- § 7362 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…
- § 7363 The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor vehicle fuel in this state from any refinery if either of…
- § 7364 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…
- § 7365 Any person that produces blended motor vehicle fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of…
- § 7366 Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363.
- § 7367 Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.
- § 7368 Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362.
- § 7369 Every refiner shall pay tax on the removal of motor vehicle fuel from a refinery as provided in subdivision (a) of Section 7363.
- § 7370 The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply: (a) The position holder with…
- § 7371 A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply: (a) The terminal operator is a…
- § 7372 (a) The board may accept from the person who receives motor vehicle fuel removed at a refinery or terminal rack an amount equal to the tax due and required to…
- § 7373 (a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that…