California Revenue and Taxation Code

§ 60039

RTC § 60039 Effective Oct 1, 2025Div. 2 · Part 31 · Ch. 1

Statute text

(a)“Exempt bus operation” consists of the following:

(1)Any transit district, transit authority, city, or county owning and operating a local transit system itself or through a wholly owned nonprofit corporation.

(2)Any private entity providing transportation services for the transportation of people under contract or agreement, except general franchise agreements, with a public agency authorized to provide public transportation services, only for diesel fuel consumed while providing services under those contracts or agreements entered into subsequent to January 1, 1979.

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Legislative history

Amended by Stats. 2025, Ch. 217, Sec. 2. (SB 359) Effective October 1, 2025. Operative on the date prescribed by Sec. 3 of Stats. 2025, Ch. 217.