California Revenue and Taxation Code 60056 – Every qualified highway vehicle operator is liable for the backup tax …
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Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058.
(Amended by Stats. 2001, Ch. 429, Sec. 50. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)