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.)
Section 60056
Rev. & Tax. Code § 60056, under Imposition of Tax.
Rev. & Tax. Code § 60056