Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Motor Vehicle Fuel Tax Law
CHAPTER 2. IMPOSITION OF TAX.1
Section 7367
7367. Highway vehicle operator/fueler liability. Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.
1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.