GroundRules
RTC § 60360
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 6. Determinations and Payments [60201. - 60366.]
- ARTICLE 6. Payment by Unlicensed Persons [60360. - 60366.]
If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.
Collected 2026-09-14T05:56:33Z. Source file · JSON