§ 7370
58 words·~1 min read·
/ca/revenue-and-taxation-code/7370A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.