Cal. Rev. & Tax. Code § 60043

# (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.