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Code · California · Revenue and Taxation Code

§ 60106

58 words·~1 min read·/ca/revenue-and-taxation-code/60106

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Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph
(7)of subdivision
(a)of Section 60100 shall be supported by an exemption certificate executed by the purchaser in a form as prescribed by the board. The supplier shall retain the certificate in his or her records in support of the exemption.
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