Section 60043 - "Government entity' defined; provisions not applicable to government entity(a) "Government entity" means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator. (b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply: (1) The diesel fuel is purchased tax-paid from a supplier or retail vendor. (2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.Ca. Rev. and Tax. Code § 60043
Amended by Stats 2005 ch 519 (AB 1765),s 22, eff. 10/4/2005.