Cal. Revenue and Taxation Code § 60043
Cal. Revenue and Taxation Code § 60043
California · California Revenue and Taxation Code · Status: effective · Effective 2005-10-04
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- Citation
- Cal. Revenue and Taxation Code § 60043, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/924409
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Full text
(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.
(b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply:
(1) The diesel fuel is purchased tax-paid from a supplier or retail vendor.
(2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.