California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 31. DIESEL FUEL TAX LAW |
Chapter 4. Interstate Users |
ARTICLE 1. Definitions |
Section 60111.
Latest version.
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"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.)