§ 60106.2. — 60106.2. (Amended by Stats. 2001, Ch. 429, Sec. 57.)

California § 60106.2.

• Jurisdiction: 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

Text

If a purchaser gives a Section 60106 exemption certificate to a supplier that the diesel fuel purchased will be used in a manner or for a purpose entitling the supplier to regard the removal as exempt from the taxes as provided in paragraph (7) of subdivision (a) of Section 60100 and sells the diesel fuel or uses the diesel fuel in some other manner or for some other purpose, the purchaser shall be liable for payment of the tax under Chapter 2 (commencing with Section 60050) of this part. The tax, applicable penalties, and interest
shall become due and payable and shall be ascertained and determined in the same manner as the backup tax under Section 60361.5.

Legislative History

Amended by Stats. 2001, Ch. 429, Sec. 57. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.