Cal. Rev. & Tax. Code § 7370

Current through the 2023 Legislative Session.

Section 7370 - Joint and several liability of terminal operator

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.

Ca. Rev. and Tax. Code § 7370

Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.