Section 60115 Of Article 2. Imposition Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 4. >> Article 2.

. For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components:
  (a) A tax at the rate imposed by Section 60050.
  (b) A tax at the rate prescribed by Section 60116.