Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60034 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 60034

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

“Highway vehicle operator/fueler” includes:

Citator

Cal. Rev. & Tax. Code § 60034 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Highway vehicle operator/fueler” includes:

(a) Any person, other than 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; or

(b) Any person who sells diesel fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered in the fuel tank of a diesel-powered highway vehicle dyed diesel fuel or any liquid on which tax has not been imposed.