Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Diesel Fuel Tax Law
CHAPTER 2. IMPOSITION OF TAX.
60059. Terminal operator liability. The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:
(a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant.
(b) The terminal operator has not met the conditions of Section 60060.