Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60044 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 60044
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1995-06-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator.
Citator
Cal. Rev. & Tax. Code § 60044 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator.