Cal. Rev. & Tax. Code § 60059

Current through the 2023 Legislative Session.

Section 60059 - Joint and several liability of terminal operator for tax imposed under Section 60051

The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:

(a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant.

(b) The terminal operator has not met the conditions of Section 60060.

Ca. Rev. and Tax. Code § 60059

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.