Pub. Util. Code, § 99510 · Chapter 5. Motor Vehicle Fuel Tax
Pub. Util. Code, § 99510
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding Section 99505, any person required to pay a tax under Sections 60051, 60052, and 60058 of the Revenue and Taxation Code shall also collect the tax imposed under this chapter from any person to whom he or she sells diesel fuel and shall also pay that tax for all diesel fuel that he or she uses.
(b) Any person paying the tax who, in turn, sells diesel fuel to another, whether or not for use, shall include the tax as part of the selling price of the fuel. Any person thereafter who pays a price for the diesel fuel, which includes an increment for the tax, and who subsequently resells the diesel fuel shall include the tax paid as part of the selling price of the fuel.
Notes and commentary — not statutory text
History
Added by Stats. 1995, Ch. 555, Sec. 5. Effective January 1, 1996.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PUC§ionNum=99510.
- Text hash
- sha256 1a531050f3cb9df25ddbd6941b047ae391eaeea167e28403081fd31ef8c28848
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Public Utilities Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 60051Printed as Sections 60051, 60052, and 60058 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 60052Printed as Sections 60051, 60052, and 60058 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 60058Printed as Sections 60051, 60052, and 60058 of the Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.