Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60115 — Imposition of Tax
Cal. Rev. & Tax. Code § 60115
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1997-10-03
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:
Citator
Cal. Rev. & Tax. Code § 60115 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:
(a) A tax at the rate imposed by Section 60050.
(b) A tax at the rate prescribed by Section 60116.