Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Diesel Fuel Tax Law

CHAPTER 3. EXEMPTIONS.

Section 60102

60102. Dyed fuel notice. 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.