{"data":{"id":"us-ca/rtc-60106","jurisdiction":"us-ca","citation":"RTC § 60106","heading":"","body":"Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph (7) of subdivision (a) of Section 60100 shall be supported by an exemption certificate executed by the purchaser in a form as prescribed by the board. The supplier shall retain the certificate in his or her records in support of the exemption.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 3. Exemptions [60100. - 60108.]"],"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":"6cbad8897b47776c0d18182ad827c238139e697d07b480fe5e2f170f65f685b5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60105","next":"us-ca/rtc-60106.1"},"notice":"GroundRules: Original legal text. Not legal advice."}