Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60023 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 60023
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-10-03
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) “Blended diesel fuel” means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has not been imposed (other than diesel fuel dyed in accordance with United States Environmental Protection Agency or Internal Revenue…
Citator
Cal. Rev. & Tax. Code § 60023 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) “Blended diesel fuel” means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has not been imposed (other than diesel fuel dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service rules). Blended diesel fuel also means any conversion of a liquid into diesel fuel. “Conversion of a liquid into diesel fuel” occurs when any liquid that is not included in the definition of diesel fuel and that is outside the bulk transfer/terminal system is sold as diesel fuel, delivered as diesel fuel, or represented to be diesel fuel.
(b) This section shall become operative on January 1, 2007.