California Statutes

§ 60102. — 60102. (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. 3. CHAPTER 3. Exemptions

Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:

(a)Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.
(b)Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).
(c)Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.

Free access — add to your briefcase to read the full text and ask questions with AI

California § 60102. (60102. (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.
View on official source ↗