BlackletterCalifornia law

Revenue and Taxation Code § 7324

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 7324Official source ↗

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

“Licensed supplier” includes any enterer, position holder, refiner, terminal operator, or throughputter that is licensed as a supplier pursuant to Section 7451.