{"data":{"id":"us-ca/rtc-7364","jurisdiction":"us-ca","citation":"RTC § 7364","heading":"","body":"The tax specified in Section 7360 is imposed as a backup tax as follows:\n(a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of:\n(1) Any motor vehicle fuel on which a claim for refund has been allowed; or\n(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).\n(b) On the sale of any motor vehicle fuel on which a claim for refund has been allowed.\n(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).","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":"c496c5ef6de603fbf0ac6691e7335a4ae7c8a71c5c8d8124790da1541e78931f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7363","next":"us-ca/rtc-7365"},"notice":"GroundRules: Original legal text. Not legal advice."}