California Revenue and Taxation Code

§ 7371

RTC § 7371 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 2

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 the Internal Revenue Service.

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Legislative history

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