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419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 7371 Section 7371
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A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply: (a) The terminal operator is a licensed supplier. (b) The terminal operator has an unexpired notification certificate from the position holder as required by t…
Rev. & Tax. Code § 7372 Section 7372
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(a) The board may accept from the person who receives motor vehicle fuel removed at a refinery or terminal rack an amount equal to the tax due and required to be paid by the refiner or positionholder upon the removal of the motor vehicle fuel from a refinery or terminal rack, as …
Rev. & Tax. Code § 7373 Section 7373
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(a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that all motor vehicle fuel received at a terminal in this state, imported into this state, or refined and placed into storage…
Rev. & Tax. Code § 8651 Section 8651
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(a) An excise tax is hereby imposed for the use of fuel at the following rate per gallon: (1) Fourteen cents ($0.14) during 1990, on and after August 1. (2) Fifteen cents ($0.15) during 1991. (3) Sixteen cents ($0.16) during 1992. (4) Seventeen cents ($0.17) during 1993. (5) Eigh…
