{"data":{"id":"us-ca/rtc-60360","jurisdiction":"us-ca","citation":"RTC § 60360","heading":"","body":"If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 6. Determinations and Payments [60201. - 60366.]","ARTICLE 6. Payment by Unlicensed Persons [60360. - 60366.]"],"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":"ac047672de625b8e248fe15613d735d7932750b7b602716a5b526533275527f6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60356","next":"us-ca/rtc-60361"},"notice":"GroundRules: Original legal text. Not legal advice."}