California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60059
Official textleginfo.legislature.ca.govlast amended
The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:
# (a)
The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant.
# (b)
The terminal operator has not met the conditions of Section 60060.
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