California Revenue and Taxation Code 7367 – Every highway vehicle operator/fueler is liable for the backup tax …
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Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 7364.
(Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
