Chapter 2. Imposition of Tax

Index

• Ca. Rev. and Tax. Code § 60050 Tax Imposed Upon Each Gallon of Diesel Fuel
• Ca. Rev. and Tax. Code § 60050.1 Tax Imposed On Each Gallon of Undyed Diesel Fuel
• Ca. Rev. and Tax. Code § 60050.2 Tax-Paid Diesel Fuel Storage Tax
• Ca. Rev. and Tax. Code § 60051 Tax Imposed On Removal of Diesel Fuel In State From Terminal If Diesel Fuel Removed At Rack
• Ca. Rev. and Tax. Code § 60052 Tax Imposed On Other Removal Or Entry of Diesel Fuel
• Ca. Rev. and Tax. Code § 60053 Tax On Removal of Diesel Fuel From Refinery
• Ca. Rev. and Tax. Code § 60054 Tax On Removal of Diesel Fuel From Terminal
• Ca. Rev. and Tax. Code § 60055 Tax On Person that Produces Blended Diesel Fuel Outside Bulk Transfer/terminal System
• Ca. Rev. and Tax. Code § 60056 Qualified Highway Vehicle Operator's Liability For Backup Tax
• Ca. Rev. and Tax. Code § 60057 Highway Vehicle Operator/fueler's Liability For Backup Tax
• Ca. Rev. and Tax. Code § 60058 Tax Imposed As Backup Tax
• Ca. Rev. and Tax. Code § 60059 Joint and Several Liability of Terminal Operator For Tax Imposed Under Section 60051
• Ca. Rev. and Tax. Code § 60060 Terminal Operator Not Liable For Tax At Time of Removal
• Ca. Rev. and Tax. Code § 60061 Enterer's Payment of Tax On Diesel Fuel Imported Into State
• Ca. Rev. and Tax. Code § 60062 Joint and Several Liability of Terminal Operator For Tax Imposed Under Section 60051 Regarding Diesel Fuel that Is Not Dyed Or Marked
• Ca. Rev. and Tax. Code § 60063 Acceptance of Amount Equal to Tax Due From Person Who Receives Diesel Fuel; Primary Liability
• Ca. Rev. and Tax. Code § 60064 Presumption that Diesel Fuel Has Been Removed and Sold By Supplier