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Business Taxes Law Guide – Revision 2022
 

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Chapter 5. Licenses.

Article 2.5. License for Government Entity

Section 60146


60146. Government entity license. 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.

History—Added by Stats. 1995, Ch. 34, in effect June 30, 1995, but operative July 1, 1995.