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 60114.
Latest version.
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"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.)