Section 60059 Of Chapter 2. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 2.

. The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply:
  (a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant.
  (b) The terminal operator has not met the conditions of Section 60060.