{"data":{"id":"us-ca/rtc-60115","jurisdiction":"us-ca","citation":"RTC § 60115","heading":"","body":"For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:\n(a) A tax at the rate imposed by Section 60050.\n(b) A tax at the rate prescribed by Section 60116.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 4. Interstate Users [60110. - 60128.]","ARTICLE 2. Imposition of Tax [60115. - 60116.]"],"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":"3225fbf6b0f8c2d82e3ffebe20243aa073ed4c0a000f8c37bbaf05445a4f681d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60114","next":"us-ca/rtc-60116"},"notice":"GroundRules: Original legal text. Not legal advice."}