{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60037","citation":"Rev. & Tax. Code, § 60037","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 1. General Provisions and Definitions [60001. - 60049.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-1"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-60037","source":"California Legislative Information bulk export (pubinfo)"}