California Revenue and Taxation Code § 60102

Revenue and Taxation Code
Open in Lexace · Ask the AI about this section
Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be: (a) Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator. (b) Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c). (c) Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.

‹ Prev All California sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.