Go to Previous Versions
of
this Section
2025 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.
Universal Citation:
CA Rev & Tax Code § 7370 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
