Revenue and Taxation Code section 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.

Source: Section 7362, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7362. (updated Jan. 1, 2001; accessed Jun. 18, 2026).

7360
7361
7361.1
7361.2
7362
7363
7364
7365
7366
7367
7368
7369
7370
7371
7372
7373

Up to date

Verified:
Jun. 18, 2026

§ 7362's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7362

Original Source: Section 7362, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7362. (last accessed May 12, 2025).