California Revenue and Taxation Code

§ 60064

RTC § 60064 Effective Oct 2, 2001Div. 2 · Part 31 · Ch. 2

Statute text

(a)For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that all diesel fuel received at a terminal in this state, imported into this state, or refined and placed into storage for removal at a refinery in this state or blended diesel fuel blended or converted in this state and no longer in the possession of the supplier has been removed or sold by the supplier.

(b)The presumption shall not apply if the supplier proves to the satisfaction of the board that both:

(1)The supplier has exercised ordinary care in entrusting control or possession of the diesel fuel to another person.

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Legislative history

Added by Stats. 2001, Ch. 429, Sec. 54. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.