Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( 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 5. Licenses [60131 - 60190]

  ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. )

ARTICLE 2.5. License for Government Entity [60146- 60146.]
  ( Article 2.5 added by Stats. 1995, Ch. 34, Sec. 8. )

60146.
  

Each government entity operating a diesel-powered highway vehicle upon this state’s highways shall apply for a diesel fuel tax license on forms prescribed by the board. It is unlawful for any government entity to operate a diesel-powered highway vehicle upon the state’s highways without first securing a diesel fuel tax license.

(Added by Stats. 1995, Ch. 34, Sec. 8. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.)

RTCRevenue and Taxation Code - RTC2.5