{"data":{"id":"us-ca/rtc-60061","jurisdiction":"us-ca","citation":"RTC § 60061","heading":"","body":"Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052.","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":"0d47bcd4aac77efe80137dc28eeb0c5704cfc8a8766360fcefa24b0c7fb3d82d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60060","next":"us-ca/rtc-60062"},"notice":"GroundRules: Original legal text. Not legal advice."}