GroundRules
RTC § 60043
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]
- CHAPTER 1. General Provisions and Definitions [60001. - 60049.1.]
(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.
(b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply:
(1) The diesel fuel is purchased tax-paid from a supplier or retail vendor.
(2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.
Collected 2026-09-14T05:56:33Z. Source file · JSON