Revenue and Taxation Code § 60111

ARTICLE 1. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 60111Official source ↗

Amended by Stats. 1995, Ch. 555, Sec. 77. Effective January 1, 1996.

“Interstate user” includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified motor vehicle within and without this state or the United States.