DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 2. Imposition of Tax 60050-60064
§ 60056
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058.
(Amended by Stats. 2001, Ch. 429, Sec. 50. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
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