Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7370 — Imposition of Tax
Cal. Rev. & Tax. Code § 7370
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply:
Citator
Cal. Rev. & Tax. Code § 7370 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.