§ 60050 (a) (1) A tax of sixteen cents ($0.16) is hereby imposed …
§ 60050.1 (a) For the privilege of storing, for the purpose of removal, …
§ 60050.2 (a) For the privilege of storing, for the purpose of sale, each …
§ 60051 The tax specified in Section 60050 is imposed on the removal of …
§ 60052 The tax specified in Section 60050 is also imposed on all of the …
§ 60053 Every refiner shall pay tax on the removal of diesel fuel from a …
§ 60054 Every position holder shall pay the tax on the removal of diesel fuel …
§ 60055 Any person that produces blended diesel fuel outside the bulk …
§ 60056 Every qualified highway vehicle operator is liable for the backup tax …
§ 60057 Every highway vehicle operator/fueler is liable for the backup tax …
§ 60058 The tax specified in Section 60050 is imposed as a backup tax as …
§ 60059 The terminal operator is jointly and severally liable for the tax …
§ 60060 A terminal operator is not liable for tax under Section 60059, if at …
§ 60061 Every enterer shall pay tax on diesel fuel imported into this state …
§ 60062 The terminal operator is jointly and severally liable for the tax …
§ 60063 (a) The board may accept from the person who receives diesel …
§ 60064 (a) For the purpose of the proper administration of this part …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 31 > Chapter 2 - Imposition of Tax

  • County: includes city and county. See California Water Code 14
  • 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
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20