California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60102
Official textleginfo.legislature.ca.govlast amended
Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be:
# (a)
Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator.
# (b)
Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).
# (c)
Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.
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