Section 60106 Of Chapter 3. Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 3.

. 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.