California · Revenue and Taxation Code - RTC
RTC §60703: Any 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 misdem
What this law says, in plain English
A person who buys diesel fuel outside the state and uses it to operate a qualified motor vehicle is guilty of a misdemeanor, unless they hold a valid diesel fuel tax license or trip permit.
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