California Statutes
§ 60013. — 60013. (Added by Stats. 1994, Ch. 912, Sec. 17.)
California § 60013.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 31.PART 31. DIESEL FUEL TAX LAW
Ch. 1.CHAPTER 1. General Provisions and Definitions
This text of California § 60013. (60013. (Added by Stats. 1994, Ch. 912, Sec. 17.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 60013. (2026).
Text
“Enterer” includes any person who is the importer of record (under federal customs law) with respect to diesel fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of diesel fuel entered into this state, the owner of the diesel fuel at the time it is brought into this state is the enterer.
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Legislative History
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.
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Bluebook (online)
California § 60013., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/60013..