California Revenue and Taxation Code

§ 7363

RTC § 7363 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 2

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 if either of the following applies:

(1)The removal is by bulk transfer and the refiner or the owner of the motor vehicle fuel immediately before the removal is not a licensed supplier.

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Legislative history

Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.