Revenue and Taxation Code section 60043

(a)

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

(b)

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

(1)

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

(2)

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

Source: Section 60043, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60043.­ (updated Oct. 4, 2005; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 60043's source at ca​.gov