Section 60703.
Cal. Revenue and Taxation Code - RTC § 60703.
in effectAny person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without this state or the United States, is guilty of a misdemeanor punishable as provided in Section 60706 unless that person is an interstate user who holds a valid diesel fuel tax license or diesel fuel trip permit as defined in Sections 60120 and 60122.
References
referencesCal. Revenue and Taxation Code - RTC § 60706.
referencesCal. Revenue and Taxation Code - RTC § 60120.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026