California Legal Codes and Statutes

§ 60057

Amended by Stats. 2001, Ch. 429, Sec. 51. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.

Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.

Cite this section

Cal. Rev. & Tax. Code § 60057 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-31-diesel-fuel-tax-law/chapter-2-imposition-of-tax/section-60057

Other sections in Chapter 2 - Imposition of Tax

§ 60050§ 60050.1§ 60050.2§ 60051§ 60052§ 60053§ 60054§ 60055§ 60056§ 60057§ 60058§ 60059§ 60060§ 60061§ 60062§ 60063§ 60064

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.