{"data":{"id":"us-ca/rtc-7332","jurisdiction":"us-ca","citation":"RTC § 7332","heading":"","body":"“Position holder” includes any person that holds the inventory position in the motor vehicle fuel, as reflected on the records of the terminal operator. A person holds the inventory position in motor vehicle fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the motor vehicle fuel. “Position holder” includes a terminal operator that owns motor vehicle fuel in its terminal.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 1. General Provisions and Definitions [7301. - 7345.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6c3088530124213a7bc6d61ab2d0f87bacc30b66e71ec41bd879e214863506b1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7331","next":"us-ca/rtc-7333"},"notice":"GroundRules: Original legal text. Not legal advice."}