§ 99510. — 99510. (Added by Stats. 1995, Ch. 555, Sec. 5.)

California § 99510.

• Jurisdiction: California
• Code PUC: Public Utilities Code - PUC
• Div. 10.: DIVISION 10. TRANSIT DISTRICTS
• Part 11.: PART 11. PROVISIONS APPLICABLE TO ALL PUBLIC TRANSIT
• Ch. 5.: CHAPTER 5. Motor Vehicle Fuel Tax

Text

(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.

Legislative History

Added by Stats. 1995, Ch. 555, Sec. 5. Effective January 1, 1996.