California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 7370
Official textleginfo.legislature.ca.govlast amended
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.
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