California § 7364 - The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On t
Full text of California Public Contract Code - PCC § 7364 — The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On t, with citation guidance and answers to common questions.
§ 7364. The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On t
The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a motor vehicle fuel-powered highway vehicle of: (1) Any motor vehicle fuel on which a claim for refund has been allowed; or (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). (b) On the sale of any motor vehicle fuel on which a claim for refund has been allowed. (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).
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 7364
What does Public Contract Code - PCC § 7364 cover?
Section 7364 ("The tax specified in Section 7360 is imposed as a backup tax as follows: (a) On t") 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 § 7364?
A common citation format is "Public Contract Code - PCC § 7364" (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 § 7364 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.