Public Utilities Code section 99510

(a)

Notwithstanding Section 99505, any person required to pay a tax under Section 60051, 60052, and 60058 of the Revenue and Taxation Code shall also collect the tax imposed under this chapter from any person to whom he or she sells diesel fuel and shall also pay that tax for all diesel fuel that he or she uses.

(b)

Any person paying the tax who, in turn, sells diesel fuel to another, whether or not for use, shall include the tax as part of the selling price of the fuel. Any person thereafter who pays a price for the diesel fuel, which includes an increment for the tax, and who subsequently resells the diesel fuel shall include the tax paid as part of the selling price of the fuel.

Source: Section 99510, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=PUC§ionNum=99510.­ (updated Jan. 1, 1996; accessed Aug. 25, 2025).

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Verified:
Aug. 25, 2025

§ 99510's source at ca​.gov