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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 3. Exemptions.
Section 60102
60102. Dyed fuel notice. Notice is required with respect to dyed diesel fuel. In general, a notice stating: "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be:
(a) Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.
(b) Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).
(c) Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.