Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60114 — Definitions
Cal. Rev. & Tax. Code § 60114
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1996-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Diesel vendor” means every person who sells diesel fuel in this state and places, or causes to be placed, the diesel fuel into a fuel tank of a qualified motor vehicle and at the time of sale, collects the diesel fuel tax from an interstate user.
Citator
Cal. Rev. & Tax. Code § 60114 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Diesel vendor” means every person who sells diesel fuel in this state and places, or causes to be placed, the diesel fuel into a fuel tank of a qualified motor vehicle and at the time of sale, collects the diesel fuel tax from an interstate user.