California Revenue and Taxation Code CHAPTER 3 - Exemptions

• Section 60100.
  (a) The provisions of this part requiring the payment of taxes do not apply to any of the following:(1) The removal from a terminal or refinery of,...
• Section 60101.
  (a) Diesel fuel that is required to be dyed satisfies the dyeing requirement of this part if it meets the dyeing requirements of the United States...
• Section 60102.
  Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall...
• Section 60103.
  The form of notice required under subdivisions (a) and (b) of Section 60102, shall be provided by the time of the removal or sale and...
• Section 60105.
  (a) A penalty applies to any person who does any of the following:(1) Sells or holds for sale dyed diesel fuel for any use that the person...
• Section 60106.
  Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph (7) of subdivision (a) of Section 60100 shall be...
• Section 60106.1.
  In order to issue an exemption certificate as provided in Section 60106, the train operator shall obtain a permit from the board. Every application for...
• Section 60106.2.
  If a purchaser gives a Section 60106 exemption certificate to a supplier that the diesel fuel purchased will be used in a manner or for...
• Section 60106.3.
  (a) Any person, including any officer or employee of a corporation, who gives a Section 60106 exemption certificate for diesel fuel that he or she knows...
• Section 60107.
  (a) For the privilege of purchasing diesel fuel exempt from taxes under paragraph (7) of subdivision (a) of Section 60100, each train operator must make a...
• Section 60108.
  Notwithstanding the exemption provided for in subparagraph (D) of paragraph (5) of subdivision (a) of Section 60100, any government entity using diesel fuel exempt from...

Last modified: October 22, 2018