California Statutes
§ 7332. — 7332. (Added by Stats. 2000, Ch. 1053, Sec. 2.)
California § 7332.
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 § 7332. (7332. (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 § 7332. (2026).
Text
“Position holder” includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A person holds the inventory position in motor vehicle fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the motor vehicle fuel. “Position holder” includes a terminal operator that owns motor vehicle fuel in its terminal.
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Legislative History
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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Bluebook (online)
California § 7332., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7332..