California § 60106. 60106. (Added by Stats. 1994, Ch. 912, Sec. 17.)

California Statutes

§ 60106. — 60106. (Added by Stats. 1994, Ch. 912, Sec. 17.)

California § 60106.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 31.PART 31. DIESEL FUEL TAX LAW

Ch. 3.CHAPTER 3. Exemptions

This text of California § 60106. (60106. (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 § 60106. (2026).

Text

Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph (7) of subdivision (a) of Section 60100 shall be supported by an exemption certificate executed by the purchaser in a form as prescribed by the board. The supplier shall retain the certificate in his or her records in support of the exemption.

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