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:
(a) A tax at the rate imposed by Section 60050.
(b) A tax at the rate prescribed by Section 60116.
(Amended by Stats. 1997, Ch. 618, Sec. 3. Effective October 3, 1997.)
Last modified: October 25, 2018