Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60043 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 60043
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2005-10-04
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.
Citator
Cal. Rev. & Tax. Code § 60043 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.
(b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply:
(1) The diesel fuel is purchased tax-paid from a supplier or retail vendor.
(2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.