California Statutes
§ 60060. — 60060. (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
A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply:
(a)The terminal operator is a diesel fuel registrant.
(b)The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.
(c)The terminal operator has no reason to believe that
any information in the certificate is false.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 60060. (60060. (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.