§ 7340

Cal. Rev. & Tax. Code § 7340

7340

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

“Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.