Revenue and Taxation Code § 60053

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 60053Official source ↗

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

Every refiner shall pay tax on the removal of diesel fuel from a refinery as provided in subdivision (a) of Section 60052.