Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Diesel Fuel Tax Law


Article 6. Payment by Unlicensed Persons

Section 60360

60360. Immediate liability for tax. If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.

History—Stats. 1995, Ch. 34, in effect June 30, 1995, but operative July 1, 1995, added "government entity," after "exempt bus operator,". Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "user" for "trucker" after "or interstate". Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, added "qualified" after "government entity," and deleted "end seller," after "highway vehicle operator".