Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60102 — Exemptions
Cal. Rev. & Tax. Code § 60102
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:
Citator
Cal. Rev. & Tax. Code § 60102 — Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:
(a) Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.
(b) Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).
(c) Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.