California Revenue and Taxation Code 60061 – Every enterer shall pay tax on diesel fuel imported into this state …
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Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)