Revenue and Taxation Code section 7652.7
(a)
Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, or that monthly period ended during the calendar month as the board may authorize, all of the following:(1)
The amount of motor vehicle fuel delivered to each terminal or refinery.(2)
The location of the terminal or refinery where the motor vehicle fuel was delivered.(3)
The date of delivery.(4)
Any other information required by the board for the proper administration of this part.(b)
Upon written approval of the board, a pipeline operator and vessel operator may satisfy the requirements of subdivision (a) by executing and providing to the board a consent and authorization for the Internal Revenue Service to provide to the board under Section 6103 of the Internal Revenue Code, the return filed by the pipeline operator and vessel operator under Section 48.4101-2 of Title 26 of the Code of Federal Regulations. The board may, in its sole discretion, rescind its approval and require a pipeline operator and vessel operator to file reports as specified in subdivision (a).
Source:
Section 7652.7, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7652.7. (accessed May 9, 2025).