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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 2. Imposition of Tax.
Section 60058
60058. Backup tax. The tax specified in Section 60050 is imposed as a backup tax as follows:
(a) On the delivery into the fuel tank of a diesel-powered highway vehicle of:
(1) Any diesel fuel that contains a dye.
(2) Any diesel fuel on which a claim for refund has been allowed.
(3) Any liquid on which tax has not been imposed by this part, Part 2 (commencing with Section 7301), or Part 3 (commencing with Section 8601).
(b) On the sale of any diesel fuel on which a claim for refund has been allowed.
(c) On the sale and delivery into the fuel tank of a diesel-powered highway vehicle of any diesel fuel that contains a dye or any liquid on which tax has not been imposed by this part, Part 2 (commencing with Section 7301), or Part 3 (commencing with Section 8601).
(d) For the purposes of this section, aircraft jet fuel on which tax has been imposed only pursuant to Part 2, Chapter 2.5 (commencing with Section 7385) shall be deemed to be a liquid on which tax has not been imposed by Part 2 (commencing with Section 7301).
History—Stats. 1995, Ch. 555, in effect January 1, 1996, deleted "in this state" after "on the delivery" in the first paragraph. Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, added "as follows:" after "as a backup tax" in the first paragraph; added subdivision letter designation (a) before "On the delivery into"; substituted "On" for "on" before "the delivery into", deleted "any of the following" after "highway vehicle of" in subdivision (a); relettered former subdivisions (a), (b) and (c) as subdivision (a) paragraphs (1), (2) and (3), respectively; and added subdivisions (c) and (d).