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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 31 - DIESEL FUEL TAX LAW
CHAPTER 4 - Interstate Users
ARTICLE 1 - Definitions
Section 60111.
Universal Citation: CA Rev & Tax Code § 60111 (2017)
60111.
“Interstate user” includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified motor vehicle within and without this state or the United States.
(Amended by Stats. 1995, Ch. 555, Sec. 77. Effective January 1, 1996.)
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