§ 60043
72 words·~1 min read·
/ca/revenue-and-taxation-code/60043·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.