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Marginalia
Code · California · Revenue and Taxation Code

§ 7311

75 words·~1 min read·/ca/revenue-and-taxation-code/7311

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

“Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor vehicle fuel entered into this state, the owner of the motor vehicle fuel at the time it is brought into this state is the enterer.
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