California Revenue and Taxation Code CHAPTER 2 - Imposition of Tax

• Section 60050.
  (a) (1) A tax of sixteen cents ($0.16) is hereby imposed upon each gallon of diesel fuel subject to the tax in Sections 60051, 60052, and 60058.(2) If...
• Section 60050.1.
  (a) For the privilege of storing, for the purpose of removal, sales, or use, every wholesaler owning undyed diesel fuel on July 1, 1995, shall pay...
• Section 60050.2.
  (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid diesel fuel on...
• Section 60051.
  The tax specified in Section 60050 is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is...
• Section 60052.
  The tax specified in Section 60050 is also imposed on all of the following:(a) The removal of diesel fuel in this state from any refinery if...
• Section 60053.
  Every refiner shall pay tax on the removal of diesel fuel from a refinery as provided in subdivision (a) of Section 60052.(Added by Stats. 1994,...
• Section 60054.
  Every position holder shall pay the tax on the removal of diesel fuel from a terminal as defined under Section 60051.(Added by Stats. 1994, Ch....
• Section 60055.
  Any person that produces blended diesel fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 60052.(Added...
• Section 60056.
  Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058.(Amended by Stats. 2001, Ch. 429, Sec. 50....
• Section 60057.
  Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.(Amended by Stats. 2001, Ch. 429, Sec. 51. Effective October 2, 2001....
• Section 60058.
  The tax specified in Section 60050 is imposed as a backup tax as follows:(a) On the delivery into the fuel tank of a diesel-powered highway vehicle...
• Section 60059.
  The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:(a) The position holder with respect...
• Section 60060.
  A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply:(a) The terminal operator...
• Section 60061.
  Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052.(Added by Stats. 1994, Ch. 912,...
• Section 60062.
  The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if, in connection with the removal of diesel fuel that...
• Section 60063.
  (a) The board may accept from the person who receives diesel fuel removed at a refinery or terminal rack an amount equal to the tax due...
• Section 60064.
  (a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be...

Last modified: October 22, 2018