California Revenue and Taxation Code Section 60114

CA Rev & Tax Code § 60114 (2017)  

“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.

(Amended by Stats. 1995, Ch. 555, Sec. 79. Effective January 1, 1996.)

Last modified: October 25, 2018