{"data":{"id":"us-ca/rtc-60059","jurisdiction":"us-ca","citation":"RTC § 60059","heading":"","body":"The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:\n(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.\n(b) The terminal operator has not met the conditions of Section 60060.","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":"f112a11ea23377aed901ab3a6dfc01b5375d3f1165052ab053d40354fec90f72","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60058","next":"us-ca/rtc-60060"},"notice":"GroundRules: Original legal text. Not legal advice."}