California Statutes
§ 60360. — 60360. (Amended by Stats. 2001, Ch. 429, Sec. 69.)
California § 60360.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 31.PART 31. DIESEL FUEL TAX LAW
Ch. 6.CHAPTER 6. Determinations and Payments
Art. 6.ARTICLE 6. Payment by Unlicensed Persons
This text of California § 60360. (60360. (Amended by Stats. 2001, Ch. 429, Sec. 69.)) 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 § 60360. (2026).
Text
If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.
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Legislative History
Amended by Stats. 2001, Ch. 429, Sec. 69. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.
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California § 60360., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/60360..