California Revenue and Taxation Code

§ 60100

RTC § 60100 Effective Jan 1, 1996Div. 2 · Part 31 · Ch. 3

(a)The provisions of this part requiring the payment of taxes do not apply to any of the following:

(1)The removal from a terminal or refinery of, or the entry or sale of, any diesel fuel if all of the following apply:

(A)The person otherwise liable for tax is a diesel fuel registrant.

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Legislative history

Amended by Stats. 1995, Ch. 555, Sec. 74. Effective January 1, 1996.