This section outlines when diesel fuel transactions are exempt from state taxes. Exemptions apply if certain conditions are met, such as the person responsible for the tax is a diesel fuel registrant, or the fuel meets dyeing and marking requirements. Other exempt situations include when diesel fuel is moved between registered refineries or terminals, or shipped outside the state by specific methods, such as through a supplier's facilities.

It includes diesel used for farming, off-highway, government-owned vehicle operations, or sold to the United States government. Exemptions also cover sales to consulate officers under specific treaties and sales to train operators for off-highway use. Special conditions define what constitutes a carrier and a forwarding agent.

This law sets rules for the use of dyed diesel fuel. It states that any diesel fuel needing dye must meet the dyeing standards of the EPA and IRS, including specifics about the type and amount of dye and when it should be applied. Additionally, the markings on the fuel must meet IRS requirements.

It is illegal to drive a vehicle on public highways in the state of CA if it has dyed diesel fuel in its tank unless you're using the fuel legally according to the Internal Revenue Code, such as being a registered highway vehicle operator, an exempt bus operator, or a government entity.

This law requires a notice on dyed diesel fuel indicating it's for non-taxable use only. The notice must say: 'DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE'.

This notice has to be given by three types of people: the terminal operator who provides dyed diesel fuel at the terminal rack, any seller who sells it outside the bulk transfer or terminal system, and any seller who uses it at a retail pump. This requirement ensures that buyers know they cannot use the fuel for taxable purposes and could face penalties if they do.

This law requires that any notice related to the sale or removal of dyed diesel fuel, as described in a previous section, must be included on documents like shipping papers, bills of lading, and invoices at the time of sale or removal.

This law imposes penalties on individuals or businesses that misuse dyed diesel fuel. It's illegal to sell or use dyed diesel fuel for taxable purposes if you know or should know the use is taxable. Altering the dye in diesel or failing to post required notices also incur penalties. The penalty is whichever is greater: $10 per gallon or $1,000 times the number of penalties given to that person or their affiliates. If a business violates the law, those involved can be held personally liable for the penalty.

If a train operator buys diesel fuel and claims it is exempt from taxes, they must provide an exemption certificate. The supplier has to keep this certificate on file as proof of the exemption.

If a train operator wants an exemption certificate, they must get a permit from the board first. To apply, they need to fill out a specific form with details like the business name and location, plus any other necessary information. The application must be signed by the business owner or an appropriately authorized person, depending on the business type.

If you tell a supplier that you're buying diesel fuel tax-free for certain exempt purposes, but then use or sell it for different purposes, you will need to pay the tax on it. The tax amount, plus any penalties and interest, will be calculated and collected just like the backup tax in another section.

This law states that if someone falsely claims an exemption for diesel fuel to avoid paying the associated taxes, they can be charged with a crime. If caught, they could face either a misdemeanor or a felony charge. Additionally, they would owe the state the unpaid tax plus a penalty amounting to the greater of 25% of the tax or $1,000 per false certificate.

This law section outlines the requirements for train operators in California to report the purchase of undyed diesel fuel exempt from taxes. It mandates that operators report the supplier's name and permit number, the amount of fuel purchased, and any other required details. These reports, potentially in electronic format, must be submitted quarterly or more frequently if requested, by the end of the month after the reporting period ends. Inaccurate or improper reports can lead to revocation of the train operator's permit. The administrative rules applicable to suppliers also apply to train operators.

If a government entity in California uses diesel fuel that is tax-exempt for operating diesel vehicles on highways, they must still pay an amount equal to the usual tax on that fuel. These payments must be made to the State Board of Equalization and are treated like a tax.