California Statutes
§ 7370. — 7370. (Added by Stats. 2000, Ch. 1053, Sec. 4.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 2. PART 2. MOTOR VEHICLE FUEL TAX LAW·Ch. 2. CHAPTER 2. Imposition of Tax
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.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 7370. (7370. (Added by Stats. 2000, Ch. 1053, Sec. 4.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.