California § 7311. 7311. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2.)

California Statutes

§ 7311. — 7311. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2.)

California § 7311.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 2.PART 2. MOTOR VEHICLE FUEL TAX LAW

Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 7311. (7311. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 7311. (2026).

Text

“Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor vehicle fuel entered into this state, the owner of the motor vehicle fuel at the time it is brought into this state is the enterer.

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“Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor vehicle fuel entered into this state, the owner of the motor vehicle fuel at the time it is brought into this state is the enterer.

Legislative History

Repealed and added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

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California § 7311., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7311..