California § 7363 - The tax specified in Section 7360 is also imposed on all of the following: (a) Th
Full text of California Public Contract Code - PCC § 7363 — The tax specified in Section 7360 is also imposed on all of the following: (a) Th, with citation guidance and answers to common questions.
§ 7363. The tax specified in Section 7360 is also imposed on all of the following: (a) Th
The tax specified in Section 7360 is also imposed on all of the following: (a) The removal of motor vehicle fuel in this state from any refinery if either of the following applies: (1) The removal is by bulk transfer and the refiner or the owner of the motor vehicle fuel immediately before the removal is not a licensed supplier. (2) The removal is at the refinery rack. (b) The entry of motor vehicle fuel into this state for sale, consumption, use, or warehousing if either of the following applies: (1) The entry is by bulk transfer and the enterer is not a licensed supplier. (2) The entry is not by bulk transfer. (c) The removal or sale of motor vehicle fuel in this state to an unlicensed person unless there was a prior taxable removal, entry, or sale of the motor vehicle fuel. (d) The removal or sale of blended motor vehicle fuel in this state by the blender thereof. The number of gallons of blended motor vehicle fuel subject to tax is the difference between the total number of gallons of blended motor vehicle fuel removed or sold and the number of gallons of previously taxed motor vehicle fuel used to produce the blended motor vehicle fuel.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 7363
What does Public Contract Code - PCC § 7363 cover?
Section 7363 ("The tax specified in Section 7360 is also imposed on all of the following: (a) Th") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 7363?
A common citation format is "Public Contract Code - PCC § 7363" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 7363 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.