Revenue and Taxation Code section 60059

The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:

(a)

The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant.

(b)

The terminal operator has not met the conditions of Section 60060.

Source: Section 60059, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60059. (accessed Jun. 2, 2025).

60050
60050.1
60050.2
60051
60052
60053
60054
60055
60056
60057
60058
60059
60060
60061
60062
60063
60064

Last Updated

May 12, 2025

§ 60059’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60059

Original Source: Section 60059, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60059. (last accessed May 12, 2025).