Cal. Rev. & Tax. Code § 60106
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 60106