Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60027 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 60027

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2001-10-02
Current through
Nov 2, 2026 (California Legislative Counsel)

“Qualified highway vehicle operator” means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway…

Citator

Cal. Rev. & Tax. Code § 60027 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Qualified highway vehicle operator” means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway vehicle and is qualified to use dyed diesel fuel on the highway by the Internal Revenue Service under Section 48.4082-4 of Title 26 of the Code of Federal Regulations.