Cal. Rev. & Tax. Code § 60062

Current through the 2023 Legislative Session.

Section 60062 - Joint and several liability of terminal operator for tax imposed under Section 60051 regarding diesel fuel that is not dyed or marked

The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if, in connection with the removal of diesel fuel that is not dyed or marked in accordance with the United States Environmental Protection Agency or Internal Revenue Service requirements, the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed or marked in accordance with the United States Environmental Protection Agency or Internal Revenue Service requirements.

Ca. Rev. and Tax. Code § 60062

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