{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60044","citation":"Rev. & Tax. Code, § 60044","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. 1995, Ch. 34, Sec. 4.   Effective June 30, 1995.   Operative July 1, 1995, by Sec. 22 of Ch. 34.","effective":"1995-06-30","html":"<p>“Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator.</p>","text":"“Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-60044","source":"California Legislative Information bulk export (pubinfo)"}