2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 2 - MOTOR VEHICLE FUEL TAX LAW
CHAPTER 2 - Imposition of Tax
Section 7370.
7370. 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.
(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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