BlackletterCalifornia law

Revenue and Taxation Code § 60057

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 60057Official source ↗

Amended by Stats. 2001, Ch. 429, Sec. 51. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.

Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.