Revenue and Taxation Code section 60360

If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.

Source: Section 60360, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60360. (updated Oct. 2, 2001; accessed Jun. 25, 2025).

60360
60361
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60366

Up to date

Verified:
Jun. 25, 2025

§ 60360's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60360

Original Source: Section 60360, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60360. (last accessed May 12, 2025).