Cal. Rev. & Tax. Code § 7366
7366
Effective Jan 1, 2001Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.
Every enterer shall pay tax on motor vehicle fuel imported into this state as provided in subdivision (b) of Section 7363.