California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60060
Official textleginfo.legislature.ca.govlast amended
A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply:
# (a)
The terminal operator is a diesel fuel registrant.
# (b)
The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service.
# (c)
The terminal operator has no reason to believe that any information in the certificate is false.
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