Section 7362.

Cal. Revenue and Taxation Code - RTC § 7362.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 7360.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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