Cal. Rev. & Tax. Code § 60115

Current through the 2023 Legislative Session.

Section 60115 - Tax imposed upon interstate user for each gallon of diesel fuel used in state

For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:

(a) A tax at the rate imposed by Section 60050.

(b) A tax at the rate prescribed by Section 60116.

Ca. Rev. and Tax. Code § 60115

Amended by Stats. 1997, Ch. 618, Sec. 3. Effective October 3, 1997.