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.)
Section 7367
Rev. & Tax. Code § 7367, under Imposition of Tax.
Rev. & Tax. Code § 7367