Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Diesel Fuel Tax Law > Chapter 2 Diesel Fuel Tax Law Revenue and Taxation Code Division 2. Other Taxes Part 31. Diesel Fuel Tax Law Chapter 2. Imposition of Tax. (View entire chapter) 60050 Levy of tax [Repealed.] 60050 Levy of tax 60050.1 Floor stock tax 60050.2 Storage tax 60051 Levy of tax; rack removal 60052 Levy of tax; other 60053 Refiner liability 60054 Position holder liability 60055 Blender liability 60056 Qualified highway vehicle operator liability 60057 Highway vehicle operator/fueler liability 60058 Backup tax 60059 Terminal operator liability 60060 Terminal operator exclusion 60061 Enterer liability 60062 Terminal operator joint liability 60063 Two-party exchange 60064 Presumption of removal