{"data":{"id":"us-ca/rtc-7362","jurisdiction":"us-ca","citation":"RTC § 7362","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 2. Imposition of Tax [7360. - 7373.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"aa410d7cad995b1f01095b2103433b2a4da6fdcef47b7399fafe3f58a2a68a0b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7361.2","next":"us-ca/rtc-7363"},"notice":"GroundRules: Original legal text. Not legal advice."}