Cal. RTC § 7371
This is the official text of Cal. RTC § 7371, 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
A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply:
(a) The terminal operator is a licensed supplier.
(b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.
(c) The terminal operator has no reason to believe that any information in the certificate is false.
(a) The terminal operator is a licensed supplier.
(b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.
(c) The terminal operator has no reason to believe that any information in the certificate is false.
Status: in_force · Read it on the official government site
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