Revenue and Taxation Code section 7332

“Position holder” includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A person holds the inventory position in motor vehicle fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the motor vehicle fuel. “Position holder” includes a terminal operator that owns motor vehicle fuel in its terminal.

Source: Section 7332, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7332. (accessed Apr. 24, 2025).

Last Updated

Apr. 24, 2025

§ 7332’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7332

Original Source: Section 7332, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7332. (last accessed Apr. 24, 2025).