California § 60043. 60043. (Amended by Stats. 2005, Ch. 519, Sec. 22.)

California Statutes

§ 60043. — 60043. (Amended by Stats. 2005, Ch. 519, Sec. 22.)

California § 60043.

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 § 60043. (60043. (Amended by Stats. 2005, Ch. 519, Sec. 22.)) 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 § 60043. (2026).

Text

(a)“Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.

(b)Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply:

(1)The diesel fuel is purchased tax-paid from a supplier or retail vendor.

(2)The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.

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(a)
“Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.
(b)
Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply:
(1)
The diesel fuel is purchased tax-paid from a supplier or retail vendor.
(2)
The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.

Legislative History

Amended by Stats. 2005, Ch. 519, Sec. 22. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.

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California § 60043., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/60043..