CHAPTER 3. Exemptions
Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17.
§§ 60100–60108 · 11 sections
- § 60100 (a) The provisions of this part requiring the payment of taxes do not apply to any of the following: (1) The removal from a terminal or refinery of, or the…
- § 60101 (a) Diesel fuel that is required to be dyed satisfies the dyeing requirement of this part if it meets the dyeing requirements of the United States…
- § 60102 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:…
- § 60103 The form of notice required under subdivisions (a) and (b) of Section 60102, shall be provided by the time of the removal or sale and shall appear on shipping…
- § 60105 (a) A penalty applies to any person who does any of the following: (1) Sells or holds for sale dyed diesel fuel for any use that the person knows or has reason…
- § 60106 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…
- § 60106.1 In order to issue an exemption certificate as provided in Section 60106, the train operator shall obtain a permit from the board. Every application for a…
- § 60106.2 If a purchaser gives a Section 60106 exemption certificate to a supplier that the diesel fuel purchased will be used in a manner or for a purpose entitling the…
- § 60106.3 (a) Any person, including any officer or employee of a corporation, who gives a Section 60106 exemption certificate for diesel fuel that he or she knows at the…
- § 60107 (a) For the privilege of purchasing diesel fuel exempt from taxes under paragraph (7) of subdivision (a) of Section 60100, each train operator must make a…
- § 60108 Notwithstanding the exemption provided for in subparagraph (D) of paragraph (5) of subdivision (a) of Section 60100, any government entity using diesel fuel…