Rev. & Tax. Code, § 60052 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 60052
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The tax specified in Section 60050 is also imposed on all of the following:
(a) The removal of diesel fuel in this state from any refinery if either of the following applies:
(1) The removal is by bulk transfer and the refiner or the owner of the diesel fuel immediately before the removal is not a diesel fuel registrant.
(2) The removal is at the refinery rack.
(b) The entry of diesel fuel into this state for sale, consumption, use, or warehousing if either of the following applies:
(1) The entry is by bulk transfer and the enterer is not a diesel fuel registrant.
(2) The entry is not by bulk transfer.
(c) The removal or sale of diesel fuel in this state to an unregistered person unless there was a prior taxable removal, entry, or sale of the diesel fuel.
(d) The removal or sale of blended diesel fuel in this state by the blender thereof. The number of gallons of blended diesel fuel subject to tax is the difference between the total number of gallons of blended diesel fuel removed or sold and the number of gallons of previously taxed diesel fuel used to produce the blended diesel fuel.
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 429, Sec. 49. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.
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=RTC§ionNum=60052.
- Text hash
- sha256 56ac72b243c5b54733555315e47257f9a58150be61a746a8b03f6dd98df50557
- 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.
Revenue and Taxation Code
Cited by 7 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 60052. Each shows the citation as that text prints it.
Public Utilities Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 6480Printed as Section 60052
- Rev. & Tax. Code, § 60050Printed as Sections 60051, 60052, and 60058
- Rev. & Tax. Code, § 60053Printed as Section 60052
- Rev. & Tax. Code, § 60055Printed as Section 60052
- Rev. & Tax. Code, § 60061Printed as Section 60052
- Rev. & Tax. Code, § 60063Printed as Section 60051 or 60052
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.