Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60062 — Imposition of Tax
Cal. Rev. & Tax. Code § 60062
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if, in connection with the removal of diesel fuel that is not dyed or marked in accordance with the United States Environmental Protection Agency or Internal Revenue Service requirements, the terminal…
Citator
Cal. Rev. & Tax. Code § 60062 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if, in connection with the removal of diesel fuel that is not dyed or marked in accordance with the United States Environmental Protection Agency or Internal Revenue Service requirements, the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed or marked in accordance with the United States Environmental Protection Agency or Internal Revenue Service requirements.