{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60043","citation":"Rev. & Tax. Code, § 60043","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 1. General Provisions and Definitions [60001. - 60049.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-1"}],"history":"Amended by Stats. 2005, Ch. 519, Sec. 22.   Effective October 4, 2005.   Operative January 1, 2006, by Sec. 25 of Ch. 519.","effective":"2005-10-04","html":"<p>(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.</p><p>(b) Sections <a href=\"/rtc/60146\">60146</a> and <a href=\"/rtc/60205.5\">60205.5</a> do not apply to a government entity if both of the following apply:</p><p>(1) The diesel fuel is purchased tax-paid from a supplier or retail vendor.</p><p>(2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.</p>","text":"(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator. (b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply: (1) The diesel fuel is purchased tax-paid from a supplier or retail vendor. (2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-60043","source":"California Legislative Information bulk export (pubinfo)"}