California · Revenue and Taxation Code - RTC
RTC §60059: 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
Read the full statutory text
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.
Verify at the official source: California legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.