{"data":{"id":"us-ca/rtc-60702","jurisdiction":"us-ca","citation":"RTC § 60702","heading":"","body":"It is unlawful for any supplier or other person to conspire with any person, firm, association, or corporation, or any officer or agent thereof, to withhold diesel fuel from export, or to divert it from interstate or foreign transit begun in this state, or to return it to this state for sale or use so as to avoid any of the taxes imposed by this part.\nEach shipment illegally diverted or illegally returned constitutes a separate offense. The unit of each shipment is the cargo of one vessel, one railroad car load, one automobile truck load, one truck and trailer load, one drum, one barrel, one case, or one can.\nAny person violating any provision of this section is guilty of a misdemeanor punishable as provided in Section 60706.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 11. Violations [60701. - 60709.]"],"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":"ce4943392a81344b03ddce75e2d5e1832d4d3ad54507eb5e19f94ceafdc10e5f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60701","next":"us-ca/rtc-60703"},"notice":"GroundRules: Original legal text. Not legal advice."}