BlackletterCalifornia law

Revenue and Taxation Code § 7340

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7340Official source ↗Ask about this

Added by Stats. 2000, Ch. 1053, Sec. 2. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

“Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.