California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 31. DIESEL FUEL TAX LAW |
Chapter 1. General Provisions and Definitions |
Section 60043.
Latest version.
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(a) "Government entity" means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.
(b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply:
(1) The diesel fuel is purchased tax-paid from a supplier or retail vendor.
(2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.
(Amended by Stats. 2005, Ch. 519, Sec. 22. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)