California Revenue and Taxation Code

§ 60052

RTC § 60052 Effective Oct 2, 2001Div. 2 · Part 31 · Ch. 2

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 following applies:

(1)The removal is by bulk transfer and the refiner or the owner of the diesel fuel immediately before the removal is not a diesel fuel registrant.

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Legislative history

Amended by Stats. 2001, Ch. 429, Sec. 49. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.