Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60022 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 60022
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2004-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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 liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness for use in the…
Citator
Cal. Rev. & Tax. Code § 60022 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
(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 liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness for use in the engine of a diesel-powered highway vehicle.
However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the engine of a diesel-powered highway vehicle.
“Diesel fuel” does not include kerosene, gasoline, liquified petroleum gas, natural gas in liquid or gaseous form, or alcohol.
(b) This section shall become operative on January 1, 2007.