California Revenue and Taxation Code

§ 60102

RTC § 60102 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 3

Statute text

Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:

(a)Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.

(b)Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).

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Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.