Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7371 — Imposition of Tax
Cal. Rev. & Tax. Code § 7371
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply:
Citator
Cal. Rev. & Tax. Code § 7371 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply:
(a) The terminal operator is a licensed supplier.
(b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.
(c) The terminal operator has no reason to believe that any information in the certificate is false.