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.
Cal. Rev. & Tax. Code § 7362
Imposition of Tax
Added by Stats. 2000, Ch. 1053, Sec. 4
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.