Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60031 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 60031

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

“Dyed diesel fuel” means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur diesel fuel or low sulphur diesel fuel or any other requirements subsequently set by the United States Environmental Protection Agency or…

Citator

Cal. Rev. & Tax. Code § 60031 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Dyed diesel fuel” means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur diesel fuel or low sulphur diesel fuel or any other requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.