§ 60010
74 words·~1 min read·
/ca/revenue-and-taxation-code/60010A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Position holder” includes any person that holds the inventory position in the diesel fuel, as reflected on the records of the terminal operator. A person holds the inventory position in diesel fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the diesel fuel. “Position holder” includes a terminal operator that owns diesel fuel in its terminal.