California Revenue and Taxation Code

§ 7402

RTC § 7402 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 3

Statute text

(a)The certificate to be provided by a buyer of gasoline blendstocks consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. The certificate expires on the earliest of the following dates:

(1)The date one year after the effective date of the certificate.

(2)The date a new certificate is provided by the buyer to the seller.

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Legislative history

Added by Stats. 2000, Ch. 1053, Sec. 8. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.