Section 60115.
Cal. Revenue and Taxation Code - RTC § 60115.
in effectFor 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.
References
referencesCal. Revenue and Taxation Code - RTC § 60050.
referencesCal. Revenue and Taxation Code - RTC § 60116.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026