CA Rev & Tax Code Section 60060

A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply:

(a)

The terminal operator is a diesel fuel registrant.

(b)

The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.

(c)

The terminal operator has no reason to believe that any information in the certificate is false.