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California Code, Revenue and Taxation Code - RTC § 60043

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.

(b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply:

(1) The diesel fuel is purchased tax-paid from a supplier or retail vendor.

(2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 60043 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-60043/

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