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Business Taxes Law Guide—Revision 2025
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 11. Violations. (View entire chapter)
- 60701 Penalty for fraudulent export statement
- 60702 Penalties
- 60703 Imported fuel
- 60704 False or fraudulent refund claim; penalty
- 60705 False or fraudulent return; intent to evade
- 60706 Other violations
- 60706.1 Additional fine
- 60707 Felony provisions
- 60707.1 Additional felony fine
- 60708 Limitation period
- 60709 Evasion penalty [Repealed.]
- 60709 Restitution order collection