California Revenue and Taxation Code

§ 60360

RTC § 60360 Effective Oct 2, 2001Div. 2 · Part 31 · Ch. 6 · Art. 6

Statute text

If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.

Legislative history

Amended by Stats. 2001, Ch. 429, Sec. 69. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.