California § 7371. 7371. (Added by Stats. 2000, Ch. 1053, Sec. 4.)

California Statutes

§ 7371. — 7371. (Added by Stats. 2000, Ch. 1053, Sec. 4.)

California § 7371.

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 § 7371. (7371. (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 § 7371. (2026).

Text

A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply:

(a)The terminal operator is a licensed supplier.

(b)The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.

(c)The terminal operator has no reason to believe that any information in the certificate is false.

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A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply:
(a)
The terminal operator is a licensed supplier.
(b)
The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.
(c)
The terminal operator has no reason
to believe that any information in the certificate is false.

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 § 7371., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7371..