Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Diesel Fuel Tax Law

CHAPTER 3. EXEMPTIONS.

Section 60106

60106. Train operator exemption. Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph (7) of subdivision (a) of Section 60100 shall be supported by an exemption certificate executed by the purchaser in a form as prescribed by the board. The supplier shall retain the certificate in his or her records in support of the exemption.