Section 7367.

Cal. Revenue and Taxation Code - RTC § 7367.
in effect
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Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.

References

referencesCal. Revenue and Taxation Code - RTC § 7364.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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