Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7311 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 7311
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor vehicle fuel entered…
Citator
Cal. Rev. & Tax. Code § 7311 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor vehicle fuel entered into this state, the owner of the motor vehicle fuel at the time it is brought into this state is the enterer.