{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60115","citation":"Rev. & Tax. Code, ยง 60115","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 4. Interstate Users [60110. - 60128.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-4"},{"name":"ARTICLE 2. Imposition of Tax [60115. - 60116.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-4/article-2"}],"history":"Amended by Stats. 1997, Ch. 618, Sec. 3. Effective October 3, 1997.","effective":"1997-10-03","html":"

For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:

(a) A tax at the rate imposed by Section 60050.

(b) A tax at the rate prescribed by Section 60116.

","text":"For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components: (a) A tax at the rate imposed by Section 60050. (b) A tax at the rate prescribed by Section 60116.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-60115","source":"California Legislative Information bulk export (pubinfo)"}