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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 60060.
Universal Citation: CA Rev & Tax Code § 60060 (2017)
60060.
A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply:
(a) The terminal operator is a diesel fuel registrant.
(b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.
(c) The terminal operator has no reason to believe that any information in the certificate is false.
(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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