Revenue and Taxation Code section 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).

Source: Section 7364, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7364.­ (updated Oct. 2, 2001; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 7364's source at ca​.gov