“Enterer” includes any person who is the importer of record (under federal customs law) with respect to motor vehicle fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of motor vehicle fuel entered into this state, the owner of the motor vehicle fuel at the time it is brought into this state is the enterer.
Cal. Rev. & Tax. Code § 7311
General Provisions and Definitions
Known as the Motor Vehicle Fuel Tax Law
The act spans §§ 7301 to 7345 (46 sections).
Repealed and added by Stats. 2000, Ch. 1053, Sec. 2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.