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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".