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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 31 - DIESEL FUEL TAX LAW
CHAPTER 4 - Interstate Users
ARTICLE 2 - Imposition of Tax
Section 60115.
Universal Citation: CA Rev & Tax Code § 60115 (2020)
60115.
For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:
(a) A tax at the rate imposed by Section 60050.
(b) A tax at the rate prescribed by Section 60116.
(Amended by Stats. 1997, Ch. 618, Sec. 3. Effective October 3, 1997.)
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