California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 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).
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