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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 31 - DIESEL FUEL TAX LAW
CHAPTER 1 - General Provisions and Definitions
Section 60003.
Universal Citation: CA Rev & Tax Code § 60003 (2017)
60003.
“Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack. “Terminal” includes a fuel production facility where diesel fuel is produced and stored and from which diesel fuel may be removed at a rack.
(Amended by Stats. 2009, Ch. 545, Sec. 6. (AB 1547) Effective January 1, 2010.)
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