Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2020
Diesel Fuel Tax Annotations
Contract Carrier for the U.S. Postal Service. A carrier who contracts with the U.S. Postal Service to haul mail is not exempt from the Diesel Fuel Tax. If the U.S. Postal Service provides extax fuel to the contract carrier, the contract carrier would be subject to the "backup tax" under Revenue and Taxation Code section 60058 concerning such extax fuel. 9/08/97.
Head Start. A Head Start program is not exempt from the Diesel Fuel Tax either as an instrumentality of the federal government or as an exempt bus operator. 8/14/96.