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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 4. Interstate Users.
Article 3. Licenses for Interstate Users
Section 60122
60122. Diesel fuel trip permit. The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip permit shall be valid for four consecutive days and includes any reentry into the state during the four-day period. The fee for issuance of a California fuel trip permit is thirty dollars ($30). Other provisions of this article and Article 1 (commencing with Section 60201) of Chapter 6 shall not apply to the holder of a California fuel trip permit who uses only diesel fuel brought into this state in the fuel tank of the qualified motor vehicle and diesel fuel purchased in this state with the diesel fuel tax paid and delivered into the fuel tank of the qualified motor vehicle. Any diesel fuel tax paid to a diesel vendor for diesel fuel taken out of the state in the fuel tank of a qualified motor vehicle operated under a California fuel trip permit shall not be refunded to the holder of the California fuel trip permit, notwithstanding any other provision of this part.
The board may enter into an interagency agreement with the Department of Motor Vehicles providing for the issuance of California fuel trip permits by that department.
History—Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "user" for "trucker" after "for any interstate" in the first sentence of the second paragraph. Stats. 1996, Ch. 1087, in effect January 1, 1997, substituted "or its authorized … interstate users and" for "may authorize the issuance of diesel fuel trip permits to" after "The board" in the first sentence of the first paragraph and subsituted "California" for "diesel" before "fuel trip permit" throughout the section. Stats. 1998, Ch. 609 (SB 2232), in effect January 1, 1999, substituted "for entry into this state" for "and holders of trip permits issued under Section 4004 of the Vehicle Code" after "to interstate users" in the first sentence and substituted "four consecutive days … four-day period" for "the same period as the trip permit issued under Section 4004 of the Vehicle Code" after "be valid for" in the second sentence of the first paragraph, and deleted "The board may deny the issuance of more than one California fuel trip permit for any interstate user determined by the board to bring vehicles into this state on a regular, ongoing basis. The board shall maintain a file of all permits issued under this section for the purpose of determining the effectiveness of the program and the appropriateness of the fee." as the first two sentences of the second paragraph.