{"data":{"id":"us-ca/rtc-60043","jurisdiction":"us-ca","citation":"RTC § 60043","heading":"","body":"(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.\n(b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply:\n(1) The diesel fuel is purchased tax-paid from a supplier or retail vendor.\n(2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"75dabf68e16aebe2c41f8c45ee1dcf2159b35be1020b30d1e007b297fd9f433e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60042","next":"us-ca/rtc-60044"},"notice":"GroundRules: Original legal text. Not legal advice."}