Revenue and Taxation Code § 60360

ARTICLE 6. Payment by Unlicensed Persons

Current as of September 28, 2026Rev. & Tax. Code, § 60360Official source ↗

Amended by Stats. 2001, Ch. 429, Sec. 69. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.

If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.