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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 31 - DIESEL FUEL TAX LAW
CHAPTER 2 - Imposition of Tax
Section 60053.
Universal Citation: CA Rev & Tax Code § 60053 (2017)
60053.
Every refiner shall pay tax on the removal of diesel fuel from a refinery as provided in subdivision (a) of Section 60052.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
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