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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 4.5. International Fuel Tax Agreement.1

Section 60130


60130. Effective date. Effective on and after January 1, 1996, the provisions of Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users.


1Added by Stats. 1995, Ch. 555, in effect January 1, 1996.