Rev. & Tax. Code, § 60060 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 60060
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply:
(a) The terminal operator is a diesel fuel registrant.
(b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.
(c) The terminal operator has no reason to believe that any information in the certificate is false.
Notes and commentary — not statutory text
History
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.
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=60060.
- Text hash
- sha256 02f209f1a218c35b8fa927f96c5d941cf7111243105456031f188974efec42fa
- 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 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 60060. Each shows the citation as that text prints it.
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.