Section 60043.

Cal. Revenue and Taxation Code - RTC § 60043.
in effect
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(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator. (b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply: (1) The diesel fuel is purchased tax-paid from a supplier or retail vendor. (2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state.

References

referencesCal. Revenue and Taxation Code - RTC § 60146.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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