Revenue and Taxation Code section 60013

“Enterer” includes any person who is the importer of record (under federal customs law) with respect to diesel fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of diesel fuel entered into this state, the owner of the diesel fuel at the time it is brought into this state is the enterer.

Source: Section 60013, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60013. (accessed Jun. 2, 2025).

Last Updated

May 12, 2025

§ 60013’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60013

Original Source: Section 60013, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60013. (last accessed May 12, 2025).