California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60115
Official textleginfo.legislature.ca.govlast amended
For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:
# (a)
A tax at the rate imposed by Section 60050.
# (b)
A tax at the rate prescribed by Section 60116.
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