California · Revenue and Taxation Code - RTC

RTC §60702: It is unlawful for any supplier or other person to conspire with any person, firm, association, or corporation, or any officer or agent thereof, to withhold diesel fuel from export, or to divert it fr

Misdemeanor

What this law says, in plain English

It is unlawful to conspire to withhold diesel fuel from export or divert it from interstate/foreign transit to avoid state taxes. Each illegally diverted or returned shipment is a separate misdemeanor offense.

Read the full statutory text

It is unlawful for any supplier or other person to conspire with any person, firm, association, or corporation, or any officer or agent thereof, to withhold diesel fuel from export, or to divert it from interstate or foreign transit begun in this state, or to return it to this state for sale or use so as to avoid any of the taxes imposed by this part. Each shipment illegally diverted or illegally returned constitutes a separate offense. The unit of each shipment is the cargo of one vessel, one railroad car load, one automobile truck load, one truck and trailer load, one drum, one barrel, one case, or one can. Any person violating any provision of this section is guilty of a misdemeanor punishable as provided in Section 60706.

Verify at the official source: California legislative text

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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.