{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60056","citation":"Rev. & Tax. Code, § 60056","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":"Amended by Stats. 2001, Ch. 429, Sec. 50.   Effective October 2, 2001.   Operative January 1, 2002, by Sec. 78 of Ch. 429.","effective":"2001-10-02","html":"<p>Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section <a href=\"/rtc/60058\">60058</a>.</p>","text":"Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-60056","source":"California Legislative Information bulk export (pubinfo)"}