{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7370","citation":"Rev. & Tax. Code, § 7370","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 2. Imposition of Tax [7360. - 7373.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-2"}],"history":"Added by Stats. 2000, Ch. 1053, Sec. 4.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>The terminal operator is jointly and severally liable for the tax imposed under Section <a href=\"/rtc/7362\">7362</a> if both of the following apply:</p><p>(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.</p><p>(b) The terminal operator has not met the conditions of Section <a href=\"/rtc/7371\">7371</a>.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-7370","source":"California Legislative Information bulk export (pubinfo)"}