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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 60037.
Universal Citation: CA Rev & Tax Code § 60037 (2017)
60037.
“Ultimate purchaser” means a person that uses diesel fuel for use on a farm for farming purposes or an exempt bus operator that uses diesel fuel in an exempt bus operation.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
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