{"data":{"id":"us-ca/rtc-7370","jurisdiction":"us-ca","citation":"RTC § 7370","heading":"","body":"The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply:\n(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.\n(b) The terminal operator has not met the conditions of Section 7371.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 2. Imposition of Tax [7360. - 7373.]"],"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":"7421f53e79ee3d8089a9c50d7e64bc93b98fa749287663234d902107c8d18e63","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7369","next":"us-ca/rtc-7371"},"notice":"GroundRules: Original legal text. Not legal advice."}