CHAPTER 1. General Provisions and Definitions

Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60001–60049.1 · 48 sections

§ 60001 This part is known and may be cited as the “Diesel Fuel Tax Law.”
§ 60003 “Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack.…
§ 60003.1 “Fuel production facility” means a facility, other than a refinery, in which diesel fuel is produced.
§ 60004 “Refinery” means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel…
§ 60005 “Approved terminal or refinery” means a terminal or refinery that is operated, respectively, by a diesel fuel registrant that is a terminal operator, or by a…
§ 60006 “Rack” means a mechanism for delivering diesel fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.
§ 60007 “Removal” means any physical transfer of diesel fuel, and any use of diesel fuel other than as a material in the production of diesel fuel. However, diesel…
§ 60008 “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust,…
§ 60009 “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.
§ 60010 “Position holder” includes any person that holds the inventory position in the diesel fuel, as reflected on the records of the terminal operator. A person…
§ 60011 “Refiner” includes any person that owns, operates, or otherwise controls a refinery.
§ 60012 “Blender” includes any person that produces or converts blended diesel fuel outside the bulk transfer/terminal system.
§ 60013 “Enterer” includes any person who is the importer of record (under federal customs law) with respect to diesel fuel. If the importer of record is acting as an…
§ 60014 “Board” or “department” means the California Department of Tax and Fee Administration.
§ 60015 “Diesel fuel registrant” includes any enterer, positionholder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section…
§ 60016 “Highway” includes any way or place, of whatever nature, that is publicly maintained and open to the use of the public for purposes of vehicular travel.
§ 60017 “In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded…
§ 60018 “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of the motor vehicle.
§ 60019 “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary…
§ 60021 “Entry” means the importing of diesel fuel into this state. However, diesel fuel brought into this state in the fuel tank of a motor vehicle shall not be…
§ 60022 (a) “Diesel fuel” means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. A…
§ 60023 (a) “Blended diesel fuel” means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has…
§ 60024 “Colorless marker” means material that does not reveal its presence until the diesel fuel into which it is introduced is subjected to a special test.
§ 60025 “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement are made…
§ 60026 “Diesel-powered highway vehicle” means a motor vehicle that is operated by a diesel-powered engine on a highway.
§ 60027 “Qualified highway vehicle operator” means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a…
§ 60029 “Bulk transfer” means any transfer of diesel fuel by pipeline or vessel.
§ 60030 “Bulk transfer/terminal system” means the diesel fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Diesel fuel in a…
§ 60031 “Dyed diesel fuel” means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur…
§ 60032 “Undyed diesel fuel” means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing…
§ 60033 “Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 60012. (b) Enterer, as defined in Section 60013. (c) Position…
§ 60034 “Highway vehicle operator/fueler” includes: (a) Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a…
§ 60035 “Throughputter” means any person that owns diesel fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.
§ 60036 “Ultimate vendor” means a person that sells undyed diesel fuel to the user of the diesel fuel (the ultimate purchaser) for use on a farm for farming purposes…
§ 60037 “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…
§ 60038 “Registered ultimate vendor” means a person that is licensed as an ultimate vendor pursuant to Section 60151.
§ 60039 (a) “Exempt bus operation” consists of the following: (1) Any transit district, transit authority, city, or county owning and operating a local transit system…
§ 60040 “Exempt bus operator” includes any person that owns, operates, or controls an exempt bus operation.
§ 60041 “Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.
§ 60042 “Diesel-powered train” means any diesel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers,…
§ 60043 (a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator. (b) Sections…
§ 60044 “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…
§ 60047 “Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal to another…
§ 60047.1 “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.
§ 60048 “Sale” means: (a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money,…
§ 60048.1 “Tax-paid fuel” or “tax paid” means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 60050…
§ 60049 “Vessel” means a waterborne vessel used for transporting diesel fuel.
§ 60049.1 “Vessel operator” means any person that operates or otherwise controls a vessel.