{"data":{"id":"us-ca/rtc-60050.2","jurisdiction":"us-ca","citation":"RTC § 60050.2","heading":"","body":"(a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid diesel fuel on November 1, 2017, shall pay a storage tax of twenty cents ($0.20) per gallon of tax-paid diesel fuel in storage according to the volumetric measure thereof.\n(b) For purposes of this section:\n(1) “Owning” means having title to the diesel fuel.\n(2) “Retailer” means any person who sells diesel fuel in this state to a person who subsequently uses the diesel fuel.\n(3) “Storing” includes the ownership or possession of tax-paid diesel fuel outside of the bulk transfer/terminal system, including the holding of tax-paid diesel fuel for sale at wholesale or retail locations stored in a container of any kind, including railroad tank cars and trucks or trailer cargo tanks. “Storing” also includes tax-paid diesel fuel purchased from and invoiced by the seller, and tax-paid diesel fuel removed from a terminal or entered into by a supplier, prior to the date specified in subdivision (a) and in transit on that date.\n(4) “Wholesaler” means any person who sells diesel fuel in this state for resale to a retailer or to a person who is not a retailer and subsequently uses the diesel fuel.","path":["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.]"],"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":"52457801536d8f676c1b74b8ed5f363ef3683cfb003df67ae9cc0b27a3d3174b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60050.1","next":"us-ca/rtc-60051"},"notice":"GroundRules: Original legal text. Not legal advice."}