Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]

  ( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. )
  

CHAPTER 1. General Provisions and Definitions [7301 - 7345]
  ( Chapter 1 repealed and added by Stats. 2000, Ch. 1053, Sec. 2. )

  
7338.  

“Supplier” includes any person who is any of the following:

(a) Blender, as defined in Section 7308.

(b) Enterer, as defined in Section 7311.

(c) Position holder, as defined in Section 7332.

(d) Refiner, as defined in Section 7334.

(e) Terminal operator, as defined in Section 7340.

(f) Throughputter, as defined in Section 7341.

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