Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60604 — Administration

Cal. Rev. & Tax. Code § 60604

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2007-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

Every interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler, train operator, pipeline operator, vessel operator, and every person dealing in, removing, transporting, or storing diesel fuel in this…

Citator

Cal. Rev. & Tax. Code § 60604 — Administration is in force in the current edition of the Code, and nothing recorded condemns it.

Every interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler, train operator, pipeline operator, vessel operator, and every person dealing in, removing, transporting, or storing diesel fuel in this state shall keep those records, receipts, invoices, and other pertinent papers with respect thereto in that form as the board may require. Failure to maintain records will constitute a misdemeanor punishable as provided in Section 60706.