California Revenue and Taxation Code CHAPTER 2 - Imposition of Tax

• Section 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...
• Section 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...
• Section 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,...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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 Section...
• Section 7366.
  Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363.(Added by Stats. 2000, Ch....
• Section 7367.
  Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.(Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001....
• Section 7368.
  Every position holder shall pay the tax on the removal of motor vehicle fuel from a terminal as provided in Section 7362.(Added by Stats. 2000,...
• Section 7369.
  Every refiner shall pay tax on the removal of motor vehicle fuel from a refinery as provided in subdivision (a) of Section 7363.(Added by Stats....
• Section 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 respect...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018