Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 31. DIESEL FUEL TAX LAW [60001 - 60709]
( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) CHAPTER 6. Determinations and Payments [60201 - 60366]
( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ARTICLE 6. Payment by Unlicensed Persons [60360 - 60366]
( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) 60360.
If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.
(Amended by Stats. 2001, Ch. 429, Sec. 69. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)