Section 7370 Of Chapter 2. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 2.

. The terminal operator is jointly and severally liable for the tax imposed under Section 7362 if both of the following apply:
  (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.
  (b) The terminal operator has not met the conditions of Section 7371.