Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.
(Amended by Stats. 2001, Ch. 429, Sec. 51. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
Section 60057
Rev. & Tax. Code § 60057, under Imposition of Tax.
Rev. & Tax. Code § 60057