{"data":{"id":"us-ca/rtc-7371","jurisdiction":"us-ca","citation":"RTC § 7371","heading":"","body":"A terminal operator is not liable for tax under Section 7370, if at the time of the removal, all of the following apply:\n(a) The terminal operator is a licensed supplier.\n(b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.\n(c) The terminal operator has no reason to believe that any information in the certificate is false.","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":"6fa3c51cdf43b06e60f7b81db7676cf7baab3ee3361fc8e1c2bbe3b942eb96a9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7370","next":"us-ca/rtc-7372"},"notice":"GroundRules: Original legal text. Not legal advice."}