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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 2. Imposition of Tax.
Section 60057
60057. Highway vehicle operator/fueler liability. Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.
History—Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, substituted "Every highway vehicle operator/fueler is" for "The end seller of diesel fuel generally is jointly and severally" before "liable for the backup" and deleted "if the end seller knows or has reason to know that the diesel fuel will be used in a diesel powered highway vehicle" after "Section 60058".