{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60703","citation":"Rev. & Tax. Code, § 60703","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 11. Violations [60701. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-11"}],"history":"Amended by Stats. 1995, Ch. 555, Sec. 96.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without this state or the United States, is guilty of a misdemeanor punishable as provided in Section <a href=\"/rtc/60706\">60706</a> unless that person is an interstate user who holds a valid diesel fuel tax license or diesel fuel trip permit as defined in Sections <a href=\"/rtc/60120\">60120</a> and <a href=\"/rtc/60122\">60122</a>.</p>","text":"Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without this state or the United States, is guilty of a misdemeanor punishable as provided in Section 60706 unless that person is an interstate user who holds a valid diesel fuel tax license or diesel fuel trip permit as defined in Sections 60120 and 60122.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-60703","source":"California Legislative Information bulk export (pubinfo)"}