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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 60056
60056. Qualified highway vehicle operator liability. Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058.
History—Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, substituted "Every qualified" for "The" before "highway vehicle" and added "subdivision (a) of" after "backup tax imposed under".