Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60360 — Payment by Unlicensed Persons

Cal. Rev. & Tax. Code § 60360

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2001-10-02
Current through
Nov 2, 2026 (California Legislative Counsel)

If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed,…

Citator

Cal. Rev. & Tax. Code § 60360 — Payment by Unlicensed Persons is in force in the current edition of the Code, and nothing recorded condemns it.

If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.