Section 60102.
Cal. Revenue and Taxation Code - RTC § 60102.
in effectNotice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:
(a)
Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.
(b)
Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold
from a retail pump posted in accordance with the requirements of subdivision (c).
(c)
Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026