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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 60059.
Universal Citation: CA Rev & Tax Code § 60059 (2017)
60059.
The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:
(a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant.
(b) The terminal operator has not met the conditions of Section 60060.
(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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