Rev. & Tax. Code, § 7370 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 7370
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7370.
- Text hash
- sha256 7421f53e79ee3d8089a9c50d7e64bc93b98fa749287663234d902107c8d18e63
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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