California Revenue and Taxation Code

§ 60701

RTC § 60701 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 11

Statute text

It is unlawful for any person, firm, association, or corporation, or any officer or agent thereof, through false statement, trick or device, or otherwise, to do any of the following:

(a)Obtain diesel fuel for export and fail to export it, or cause it not to be exported.

(b)Divert diesel fuel, or cause it to be diverted, from interstate or foreign transit begun in this state.

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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.