Chapter 2. Imposition of Tax

Index

• Ca. Rev. and Tax. Code § 7360 Imposition of Tax; Recalculation
• Ca. Rev. and Tax. Code § 7361 Tax Imposed For Privilege of Storing For Purpose of Removal, Sale, Or Use
• Ca. Rev. and Tax. Code § 7361.1 Storage Tax
• Ca. Rev. and Tax. Code § 7361.2 Storage Tax
• Ca. Rev. and Tax. Code § 7362 Tax Imposed On Removal of Motor Vehicle Fuel From Terminal
• Ca. Rev. and Tax. Code § 7363 Imposition of Tax On Other Removals
• Ca. Rev. and Tax. Code § 7364 Backup Tax
• Ca. Rev. and Tax. Code § 7365 Tax On Production of Blended Motor Vehicle Fuel Outside Bulk Transfer/terminal System
• Ca. Rev. and Tax. Code § 7366 Tax On Imported Motor Vehicle Fuel
• Ca. Rev. and Tax. Code § 7367 Liability For Backup Tax
• Ca. Rev. and Tax. Code § 7368 Payment of Tax On Removal of Motor Vehicle Fuel From Terminal
• Ca. Rev. and Tax. Code § 7369 Payment of Tax On Removal of Motor Vehicle Fuel From Refinery
• Ca. Rev. and Tax. Code § 7370 Joint and Several Liability of Terminal Operator
• Ca. Rev. and Tax. Code § 7371 Terminal Operator Not Liable
• Ca. Rev. and Tax. Code § 7372 Acceptance of Payment From Person Who Receives Motor Vehicle Fuel Removed At Refinery Or Terminal Rack; Primary Liability
• Ca. Rev. and Tax. Code § 7373 Presumption