{"data":{"id":"us-ca/rtc-7367","jurisdiction":"us-ca","citation":"RTC § 7367","heading":"","body":"Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.","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":"cf4bec2191fe5c3ec1e261df6f00172e1a8efb3d405622a93453f14a869bb2b4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7366","next":"us-ca/rtc-7368"},"notice":"GroundRules: Original legal text. Not legal advice."}