Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60007 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 60007

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1994-09-28
Current through
Nov 2, 2026 (California Legislative Counsel)

“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 fuel is not removed when it evaporates or is otherwise lost or destroyed.

Citator

Cal. Rev. & Tax. Code § 60007 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“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 fuel is not removed when it evaporates or is otherwise lost or destroyed.