Cal. Rev. & Tax. Code § 60360
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 60360