California Revenue and Taxation Code

§ 60115

RTC § 60115 Effective Oct 3, 1997Div. 2 · Part 31 · Ch. 4 · Art. 2

Statute text

For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:

(a)A tax at the rate imposed by Section 60050.

(b)A tax at the rate prescribed by Section 60116.

Legislative history

Amended by Stats. 1997, Ch. 618, Sec. 3. Effective October 3, 1997.