{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60102","citation":"Rev. & Tax. Code, § 60102","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 3. Exemptions [60100. - 60108.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-3"}],"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>Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:</p><p>(a) Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.</p><p>(b) Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).</p><p>(c) Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.</p>","text":"Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be: (a) Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator. (b) Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c). (c) Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-60102","source":"California Legislative Information bulk export (pubinfo)"}