Revenue and Taxation Code section 60102

Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:

(a)

Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.

(b)

Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).

(c)

Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.

Source: Section 60102, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60102.­ (updated Sep. 28, 1994; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 60102's source at ca​.gov