Revenue and Taxation Code § 60051

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 60051Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

The tax specified in Section 60050 is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack.