California · Revenue and Taxation Code - RTC
RTC §7370: 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
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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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