California Revenue and Taxation Code 60059 – The terminal operator is jointly and severally liable for the tax …
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The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:
(a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant.
Terms Used In California Revenue and Taxation Code 60059
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
(b) The terminal operator has not met the conditions of Section 60060.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)