CA Rev & Tax Code Section 60102


Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:

(a)

Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.

(b)

Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).

(c)

Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.
Last Updated

Aug. 19, 2023

§ 60102’s source at ca​.gov