Home › California › CA RTC › … Division 2 — Other Taxes › Part 2 — Motor Vehicle Fuel Tax Law › Chapter 2 — Imposition of Tax › Cal. Rev. & Tax. Code § 7362
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 7362
The tax specified in Section 7360 is imposed on the removal of motor vehicle fuel in this state from a terminal if the motor vehicle fuel is removed at the rack.
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