Section 60059.

Cal. Revenue and Taxation Code - RTC § 60059.
in effect
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The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply: (a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant. (b) The terminal operator has not met the conditions of Section 60060.

References

referencesCal. Revenue and Taxation Code - RTC § 60051.
referencesCal. Revenue and Taxation Code - RTC § 60060.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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