{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60051","citation":"Rev. & Tax. Code, § 60051","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 2. Imposition of Tax [60050. - 60064.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-2"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"<p>The tax specified in Section <a href=\"/rtc/60050\">60050</a> is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack.</p>","text":"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 removed at the rack.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-60051","source":"California Legislative Information bulk export (pubinfo)"}