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.

Source: Section 60115, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60115.­ (updated Oct. 3, 1997; accessed Sep. 1, 2025).

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Verified:
Sep. 1, 2025

§ 60115's source at ca​.gov