{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60061","citation":"Rev. & Tax. Code, § 60061","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>Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section <a href=\"/rtc/60052\">60052</a>.</p>","text":"Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-60061","source":"California Legislative Information bulk export (pubinfo)"}