CHAPTER 4. Interstate Users [60110. - 60128.]
Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76.
§§ 60110–60128 · 11 sections
ARTICLE 1. Definitions §§ 60110–60114 · 5 sections
- § 60110 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter and this part.
- § 60111 “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…
- § 60112 “Qualified motor vehicle” means a motor vehicle used, designed, or maintained for transportation of persons or property that (a) has two axles and a gross…
- § 60113 “Recreational vehicle” means motor vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by…
- § 60114 “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…
ARTICLE 2. Imposition of Tax §§ 60115–60116 · 2 sections
- § 60115 For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for…
- § 60116 (a) Commencing January 1, 1998, and on each January 1 up to and including January 1, 2013, the board shall establish a tax rate per gallon, rounded to the…
ARTICLE 3. Licenses for Interstate Users §§ 60120–60122 · 3 sections
- § 60120 Every person operating a qualified motor vehicle within and without this state or the United States shall apply to the board for a license on forms prescribed…
- § 60121 Before granting a license to an interstate user, the board may require the person to file with the board security pursuant to Section 60401. The license issued…
- § 60122 The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip…
ARTICLE 4. Administrative Provisions § 60128 · 1 section
- § 60128 All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section…