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. (accessed Jun. 2, 2025).

7360
7361
7361.1
7361.2
7362
7363
7364
7365
7366
7367
7368
7369
7370
7371
7372
7373

Last Updated

May 12, 2025

§ 7370’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7370

Original Source: Section 7370, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7370. (last accessed May 12, 2025).