{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60130","citation":"Rev. & Tax. Code, § 60130","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 4.5. International Fuel Tax Agreement [60130. - 60130.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-4.5"}],"history":"Added by Stats. 1995, Ch. 555, Sec. 84.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>Effective on and after January 1, 1996, the provisions of Chapter 2 (commencing with Section <a href=\"/rtc/9405\">9405</a>) of Part 3.5 shall apply to all interstate users.</p>","text":"Effective on and after January 1, 1996, the provisions of Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/international-fuel-tax-agreement-60130","source":"California Legislative Information bulk export (pubinfo)"}