Revenue and Taxation Code § 60114

ARTICLE 1. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 60114Official source ↗

Amended by Stats. 1995, Ch. 555, Sec. 79. Effective January 1, 1996.

“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.