Section 60052.
60052. The tax specified in Section 60050 is also imposed on all of the following: (a) The removal of diesel fuel in this state from any refinery if either of the following applies: (1) The removal is by bulk transfer and the refiner or the owner of the diesel fuel immediately before the removal is not a […]
Section 60053.
60053. Every refiner shall pay tax on the removal of diesel fuel from a refinery as provided in subdivision (a) of Section 60052. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
Section 60054.
60054. Every position holder shall pay the tax on the removal of diesel fuel from a terminal as defined under Section 60051. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
Section 60055.
60055. Any person that produces blended diesel fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 60052. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
Section 60056.
60056. Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058. (Amended by Stats. 2001, Ch. 429, Sec. 50. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
Section 60057.
60057. Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058. (Amended by Stats. 2001, Ch. 429, Sec. 51. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
Section 60058.
60058. The tax specified in Section 60050 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a diesel-powered highway vehicle of: (1) Any diesel fuel that contains a dye. (2) Any diesel fuel on which a claim for refund has been allowed. (3) Any liquid on which tax has not been […]
Section 60059.
60059. 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.
60060. A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply: (a) The terminal operator is a diesel fuel registrant. (b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service. (c) The terminal operator has […]
Section 60061.
60061. Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)