Section 7370.
Cal. Revenue and Taxation Code - RTC § 7370.
in effectThe 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.
References
referencesCal. Revenue and Taxation Code - RTC § 7362.
referencesCal. Revenue and Taxation Code - RTC § 7371.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026