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DIVISION 2. OTHER TAXES 6001-60709›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 2. Imposition of Tax 7360-7373

§ 7371

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply:

(a) The terminal operator is a licensed supplier.

(b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.

(c) The terminal operator has no reason to believe that any information in the certificate is false.

(Added by Stats. 2000, Ch. 1053, Sec. 4. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

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California Revenue and Taxation Code

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