California Revenue and Taxation Code

§ 6357.3

RTC § 6357.3 Effective Mar 24, 2011Div. 2 · Part 1 · Ch. 4 · Art. 1

Statute text

(a)On and after July 1, 2011, there are exempted from the taxes imposed by Sections 6051.8 and 6201.8, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of both of the following:

(1)Diesel fuel purchased for use or used in a manner that is exempt from the tax imposed pursuant to Part 31 (commencing with Section 60001) of Division 2 and not subject to the backup tax imposed by Section 60058 or the payment requirement specified in Section 60108.

(2)Diesel fuel subject to the payment requirement specified in Section 60502.2.

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Legislative history

Repealed and added by Stats. 2011, Ch. 6, Sec. 17. (AB 105) Effective March 24, 2011.