California Revenue and Taxation Code

§ 7370

RTC § 7370 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 2

The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply:

(a)The position holder with respect to the motor vehicle fuel is a person other than the terminal operator and is not a licensed supplier.

(b)The terminal operator has not met the conditions of Section 7371.

Legislative history

Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.