The tax specified in Section 60050 is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack.
Cal. Rev. & Tax. Code § 60051
Imposition of Tax
Added by Stats. 1994, Ch. 912, Sec. 17
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.