§ 60102
108 words·~1 min read·
/ca/revenue-and-taxation-code/60102·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:
(a)Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.
(b)Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).
(c)Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.