Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Diesel Fuel Tax Law


Article 1. Administration

Section 60604

60604. Records. Every interstate user, supplier, exempt bus operator, government entity, ultimate vendor, qualified highway vehicle operator, highway vehicle operator/fueler, train operator, pipeline operator, vessel operator, and every person dealing in, removing, transporting, or storing diesel fuel in this state shall keep those records, receipts, invoices, and other pertinent papers with respect thereto in that form as the board may require. Failure to maintain records will constitute a misdemeanor punishable as provided in Section 60706.

History—Stats. 1995, Ch. 34, in effect June 30, 1995, but operative July 1, 1995, added "government entity" after "exempt bus operator," in the first sentence. Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "user" for "trucker" after "Every interstate" in the first sentence. Stats. 2003, Ch. 605 (SB 1060), effective January 1, 2004, added "qualified" after "ultimate vendor," "highway vehicle operator/refueler," after "highway vehicle operator,", and "pipeline operator, vessel operator," after "train operator" in the first sentence. Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007, substituted "operator/fueler" for "operator/refueler" after "operator, highway vehicle".