California Statutes
§ 7370. — 7370. (Added by Stats. 2000, Ch. 1053, Sec. 4.)
California § 7370.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 7370. (7370. (Added by Stats. 2000, Ch. 1053, Sec. 4.)) 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 § 7370. (2026).
Text
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.
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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.
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Bluebook (online)
California § 7370., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7370..