GroundRules
RTC § 60059
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 2. Imposition of Tax [60050. - 60064.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON