California Legal Codes and Statutes

§ 7367

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

Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.

Cite this section

Cal. Rev. & Tax. Code § 7367 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-2-motor-vehicle-fuel-tax-law/chapter-2-imposition-of-tax/section-7367

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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