California Legal Codes and Statutes

§ 60051

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

The tax specified in Section 60050 is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack.

Cite this section

Cal. Rev. & Tax. Code § 60051 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-31-diesel-fuel-tax-law/chapter-2-imposition-of-tax/section-60051

Other sections in Chapter 2 - Imposition of Tax

§ 60050§ 60050.1§ 60050.2§ 60051§ 60052§ 60053§ 60054§ 60055§ 60056§ 60057§ 60058§ 60059§ 60060§ 60061§ 60062§ 60063§ 60064

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.