Revenue and Taxation Code section 60703

Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without this state or the United States, is guilty of a misdemeanor punishable as provided in Section 60706 unless that person is an interstate user who holds a valid diesel fuel tax license or diesel fuel trip permit as defined in Section 60120 and 60122.

Source: Section 60703, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60703.­ (updated Jan. 1, 1996; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 60703's source at ca​.gov