California Revenue and Taxation Code Section 7341

CA Rev & Tax Code § 7341 (2017)  

“Throughputter” means any person that owns motor vehicle fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.

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

Last modified: October 25, 2018