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2018 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 60114.
Universal Citation: CA Rev & Tax Code § 60114 (2018)
60114.
“Diesel vendor” means every person who sells diesel fuel in this state and places, or causes to be placed, the diesel fuel into a fuel tank of a qualified motor vehicle and at the time of sale, collects the diesel fuel tax from an interstate user.
(Amended by Stats. 1995, Ch. 555, Sec. 79. Effective January 1, 1996.)
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