{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60114","citation":"Rev. & Tax. Code, § 60114","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 4. Interstate Users [60110. - 60128.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-4"},{"name":"ARTICLE 1. Definitions [60110. - 60114.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-4/article-1"}],"history":"Amended by Stats. 1995, Ch. 555, Sec. 79.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-60114","source":"California Legislative Information bulk export (pubinfo)"}