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.­ (updated Sep. 28, 1994; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 60059's source at ca​.gov