Revenue and Taxation Code section 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.

Source: Section 7370, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7370.­ (updated Jan. 1, 2001; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 7370's source at ca​.gov