Revenue and Taxation Code section 60115


For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:

(a)

A tax at the rate imposed by Section 60050.

(b)

A tax at the rate prescribed by Section 60116.
Last Updated

May 12, 2025

§ 60115’s source at ca​.gov