California Legal Codes and Statutes

§ 7364

Amended by Stats. 2001, Ch. 429, Sec. 19. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.

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).

Cite this section

Cal. Rev. & Tax. Code § 7364 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-2-motor-vehicle-fuel-tax-law/chapter-2-imposition-of-tax/section-7364

Other sections in Chapter 2 - Imposition of Tax

§ 7360§ 7361§ 7361.1§ 7361.2§ 7362§ 7363§ 7364§ 7365§ 7366§ 7367§ 7368§ 7369§ 7370§ 7371§ 7372§ 7373

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