Cal. RTC § 7370
This is the official text of Cal. RTC § 7370, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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