CA Rev & Tax Code Section 60043


“Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.


Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply:


The diesel fuel is purchased tax-paid from a supplier or retail vendor.


The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.
Last Updated

Aug. 19, 2023

§ 60043’s source at ca​.gov