BlackletterCalifornia law

Revenue and Taxation Code § 60054

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 60054Official source ↗

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

Every position holder shall pay the tax on the removal of diesel fuel from a terminal as defined under Section 60051.