California Revenue and Taxation Code ARTICLE 2 - Imposition of Tax

  • Section 60115.
    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...
  • Section 60116.
    (a) Commencing January 1, 1998, and on each January 1 up to and including January 1, 2013, the board shall establish a tax rate per gallon,...

Last modified: October 22, 2018