Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Motor Vehicle Fuel Tax Law

CHAPTER 2. IMPOSITION OF TAX.1

Section 7364

7364. Levy of tax; backup tax. 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 of:

(1) Any motor vehicle fuel on which a claim for refund has been allowed; or

(2) Any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001).

(b) On the sale of any motor vehicle fuel on which a claim for refund has been allowed.

(c) On the sale and delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of any liquid on which tax has not been imposed by this part, Part 3 (commencing with Section 8601), or Part 31 (commencing with Section 60001).

History.— Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, added "as follows:" after "as a backup tax" in the first paragraph; added subdivision letter designation (a) before "On the delivery into"; substituted "On" for "on" before "the delivery into", deleted "or sale" after "highway vehicle", deleted "any of the following" after "highway vehicle of" in subdivision (a); relettered former subdivisions (a) and (b) as subdivision (a) paragraphs (1) and (2); added ", or" after "has been allowed" in subdivision (a) paragraph (1); and added subdivision (c).

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.