California Revenue and Taxation Code

§ 60043

RTC § 60043 Effective Oct 4, 2005Div. 2 · Part 31 · Ch. 1

(a)“Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.

(b)Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply:

(1)The diesel fuel is purchased tax-paid from a supplier or retail vendor.

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Legislative history

Amended by Stats. 2005, Ch. 519, Sec. 22. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.