§ 60100 (a) The provisions of this part requiring the payment of taxes …
§ 60101 (a) Diesel fuel that is required to be dyed satisfies the dyeing …
§ 60102 Notice is required with respect to dyed diesel fuel. In general, a …
§ 60103 The form of notice required under subdivisions (a) and (b) of Section …
§ 60105 (a) A penalty applies to any person who does any of the …
§ 60106 Any sale of diesel fuel to a train operator claimed as exempt from …
§ 60106.1 In order to issue an exemption certificate as provided in Section …
§ 60106.2 If a purchaser gives a Section 60106 exemption certificate to a …
§ 60106.3 (a) Any person, including any officer or employee of a …
§ 60107 (a) For the privilege of purchasing diesel fuel exempt from …
§ 60108 Notwithstanding the exemption provided for in subparagraph (D) of …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 31 > Chapter 3 - Exemptions

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Water Code 14
  • 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
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18