§ 7371
68 words·~1 min read·
/ca/revenue-and-taxation-code/7371A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.