{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60106","citation":"Rev. & Tax. Code, § 60106","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>Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph (7) of subdivision (a) of Section <a href=\"/rtc/60100\">60100</a> shall be supported by an exemption certificate executed by the purchaser in a form as prescribed by the board. The supplier shall retain the certificate in his or her records in support of the exemption.</p>","text":"Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph (7) of subdivision (a) of Section 60100 shall be supported by an exemption certificate executed by the purchaser in a form as prescribed by the board. The supplier shall retain the certificate in his or her records in support of the exemption.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-60106","source":"California Legislative Information bulk export (pubinfo)"}