BlackletterCalifornia law

Revenue and Taxation Code § 60061

CHAPTER 2. Imposition of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 60061Official source ↗

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

Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052.