California Revenue and Taxation Code

§ 60105

RTC § 60105 Effective Oct 2, 2001Div. 2 · Part 31 · Ch. 3

Statute text

(a)A penalty applies to any person who does any of the following:

(1)Sells or holds for sale dyed diesel fuel for any use that the person knows or has reason to know is a taxable use of the diesel fuel.

(2)Holds for use or uses dyed diesel fuel for a use other than a nontaxable use and that person knew, or had reason to know, that the diesel fuel was so dyed.

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Legislative history

Amended by Stats. 2001, Ch. 429, Sec. 56. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.