Rev. & Tax. Code, § 60605 · Article 1. Administration
Rev. & Tax. Code, § 60605
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Each terminal operator shall keep the following information with respect to each rack removal of diesel fuel at each terminal it operates:
(1) The bill of lading or other shipping document.
(2) The record of whether the diesel fuel was dyed in accordance with the United States Environmental Protection Agency or Internal Revenue Service requirements.
(3) The volume and date of the removal.
(4) The identity of the position holder or position holder’s customer.
(5) The identity of the person, such as a common carrier, that physically received the fuel.
(6) Any other information required by the Internal Revenue Service pursuant to Section 48.4101-1 of Title 26 of the Code of Federal Regulations.
(b) The terminal operator shall maintain the information described in this section at the terminal from which the removal occurred for at least three months after the removal to which it relates. Thereafter, the terminal operator shall retain the information at a location controlled by the terminal operator for at least four more years.
Notes and commentary — not statutory text
History
Amended by Stats. 2001, Ch. 429, Sec. 77. 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=60605.
- Text hash
- sha256 d91c994d7aed0710e815e055de66bd98a4d7b3e394d158d4170c59202bbc2a7b
- 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
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.