Revenue and Taxation Code section 60106

Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph (7) of subdivision (a) of Section 60100 shall be supported by an exemption certificate executed by the purchaser in a form as prescribed by the board. The supplier shall retain the certificate in his or her records in support of the exemption.

Source: Section 60106, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60106.­ (updated Sep. 28, 1994; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 60106's source at ca​.gov