§ 60059
58 words·~1 min read·
/ca/revenue-and-taxation-code/60059A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:
(a)The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant.
(b)The terminal operator has not met the conditions of Section 60060.