§ 60115
64 words·~1 min read·
/ca/revenue-and-taxation-code/60115A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:
(a)A tax at the rate imposed by Section 60050.
(b)A tax at the rate prescribed by Section 60116.