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Section 7364 Of Chapter 2. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 2.
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 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).
(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).
