California Statutes
§ 60059. — 60059. (Added by Stats. 1994, Ch. 912, Sec. 17.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 31. PART 31. DIESEL FUEL TAX LAW·Ch. 2. CHAPTER 2. Imposition of Tax
The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:
(a)The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant.
(b)The terminal operator has not met the conditions of Section 60060.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 60059. (60059. (Added by Stats. 1994, Ch. 912, Sec. 17.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.