CHAPTER 2. Imposition of Tax [60050. - 60064.]
Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17.
§§ 60050–60064 · 17 sections
- § 60050 (a) (1) A tax of sixteen cents ($0.16) is hereby imposed upon each gallon of diesel fuel subject to the tax in Sections 60051, 60052, and 60058. (2) If the…
- § 60050.1 (a) For the privilege of storing, for the purpose of removal, sales, or use, every wholesaler owning undyed diesel fuel on July 1, 1995, shall pay a tax of…
- § 60050.2 (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid diesel fuel on…
- § 60051 The tax specified in Section 60050 is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack.
- § 60052 The tax specified in Section 60050 is also imposed on all of the following: (a) The removal of diesel fuel in this state from any refinery if either of the…
- § 60053 Every refiner shall pay tax on the removal of diesel fuel from a refinery as provided in subdivision (a) of Section 60052.
- § 60054 Every position holder shall pay the tax on the removal of diesel fuel from a terminal as defined under Section 60051.
- § 60055 Any person that produces blended diesel fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section…
- § 60056 Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058.
- § 60057 Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.
- § 60058 The tax specified in Section 60050 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a diesel-powered highway vehicle of: (1)…
- § 60059 The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply: (a) The position holder with…
- § 60060 A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply: (a) The terminal operator is a diesel…
- § 60061 Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052.
- § 60062 The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if, in connection with the removal of diesel fuel that is not…
- § 60063 (a) The board may accept from the person who receives diesel fuel removed at a refinery or terminal rack an amount equal to the tax due and required to be paid…
- § 60064 (a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that…