Rev. & Tax. Code, § 60058 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 60058
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The tax specified in Section 60050 is imposed as a backup tax as follows:
(a) On the delivery into the fuel tank of a diesel-powered highway vehicle of:
(1) Any diesel fuel that contains a dye.
(2) Any diesel fuel on which a claim for refund has been allowed.
(3) Any liquid on which tax has not been imposed by this part, Part 2 (commencing with Section 7301), or Part 3 (commencing with Section 8601).
(b) On the sale of any diesel fuel on which a claim for refund has been allowed.
(c) On the sale and delivery into the fuel tank of a diesel-powered highway vehicle of any diesel fuel that contains a dye or any liquid on which tax has not been imposed by this part, Part 2 (commencing with Section 7301), or Part 3 (commencing with Section 8601).
(d) For the purposes of this section, aircraft jet fuel on which tax has been imposed only pursuant to Part 2, Chapter 2.5 (commencing with Section 7385) shall be deemed to be a liquid on which tax has not been imposed by Part 2 (commencing with Section 7301).
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 429, Sec. 52. 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=60058.
- Text hash
- sha256 3b58c0175d1d24348cca19cb93bdb07ce8ab9dfc9ace6ac80387d3df6b1f5a8c
- 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.
Cited by 7 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 60058. Each shows the citation as that text prints it.
Public Utilities Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 6357.3Printed as Section 60058
- Rev. & Tax. Code, § 60050Printed as Sections 60051, 60052, and 60058
- Rev. & Tax. Code, § 60056Printed as Section 60058
- Rev. & Tax. Code, § 60057Printed as Section 60058
- Rev. & Tax. Code, § 60100Printed as Section 60058
- Rev. & Tax. Code, § 60361.5Printed as Section 60058
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.