Home › California › CA RTC › … Division 2 — Other Taxes › Part 2 — Motor Vehicle Fuel Tax Law › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 7341
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 7341
“Throughputter” means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.
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