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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 31 - DIESEL FUEL TAX LAW
CHAPTER 11 - Violations
Section 60703.
Universal Citation: CA Rev & Tax Code § 60703 (2017)
60703.
Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without this state or the United States, is guilty of a misdemeanor punishable as provided in Section 60706 unless that person is an interstate user who holds a valid diesel fuel tax license or diesel fuel trip permit as defined in Sections 60120 and 60122.
(Amended by Stats. 1995, Ch. 555, Sec. 96. Effective January 1, 1996.)
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