{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60059","citation":"Rev. & Tax. Code, § 60059","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 terminal operator is jointly and severally liable for the tax imposed under Section <a href=\"/rtc/60051\">60051</a> if both of the following apply:</p><p>(a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant.</p><p>(b) The terminal operator has not met the conditions of Section <a href=\"/rtc/60060\">60060</a>.</p>","text":"The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply: (a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant. (b) The terminal operator has not met the conditions of Section 60060.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-60059","source":"California Legislative Information bulk export (pubinfo)"}