Home/California/Statutes/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/§ 60059.
California Statutes

§ 60059. — 60059. (Added by Stats. 1994, Ch. 912, Sec. 17.)

California § 60059.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 60059. (60059. (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 § 60059. (2026).

Text

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

Legislative History

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 60059., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/60059..