{"data":{"id":"us-ca/rtc-60057","jurisdiction":"us-ca","citation":"RTC § 60057","heading":"","body":"Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.","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":"5f7681051d140e16515b6a771d93dfb032953937461084b93e0e3018691d7b81","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60056","next":"us-ca/rtc-60058"},"notice":"GroundRules: Original legal text. Not legal advice."}