§ 60115. — 60115. (Amended by Stats. 1997, Ch. 618, Sec. 3.)

California § 60115.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 31.: PART 31. DIESEL FUEL TAX LAW
• Ch. 4.: CHAPTER 4. Interstate Users
• Art. 2.: ARTICLE 2. Imposition of Tax

Text

For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:
(a)
A tax at the rate imposed by Section 60050.
(b)
A tax at the rate prescribed by Section 60116.

Legislative History

Amended by Stats. 1997, Ch. 618, Sec. 3. Effective October 3, 1997.