California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 60001.
  This part is known and may be cited as the “Diesel Fuel Tax Law.”(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994....
• Section 60003.
  “Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at...
• Section 60003.1.
  “Fuel production facility” means a facility, other than a refinery, in which diesel fuel is produced.(Added by Stats. 2009, Ch. 545, Sec. 7. (AB 1547)...
• Section 60004.
  “Refinery” means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel...
• Section 60005.
  “Approved terminal or refinery” means a terminal or refinery that is operated, respectively, by a diesel fuel registrant that is a terminal operator, or by...
• Section 60006.
  “Rack” means a mechanism for delivering diesel fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.(Added...
• Section 60007.
  “Removal” means any physical transfer of diesel fuel, and any use of diesel fuel other than as a material in the production of diesel fuel....
• Section 60008.
  “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and...
• Section 60009.
  “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative...
• Section 60010.
  “Position holder” includes any person that holds the inventory position in the diesel fuel, as reflected on the records of the terminal operator. A person...
• Section 60011.
  “Refiner” includes any person that owns, operates, or otherwise controls a refinery.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July...
• Section 60012.
  “Blender” includes any person that produces or converts blended diesel fuel outside the bulk transfer/terminal system.(Amended by Stats. 2000, Ch. 1053, Sec. 50. Effective January...
• Section 60013.
  “Enterer” includes any person who is the importer of record (under federal customs law) with respect to diesel fuel. If the importer of record is...
• Section 60015.
  “Diesel fuel registrant” includes any enterer, positionholder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section 60131.(Amended by Stats. 2001,...
• Section 60016.
  “Highway” includes any way or place, of whatever nature, that is publicly maintained and open to the use of the public for purposes of vehicular...
• Section 60017.
  “In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned...
• Section 60018.
  “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of the motor vehicle.(Added by Stats. 1994, Ch....
• Section 60019.
  “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks.(Added by...
• Section 60021.
  “Entry” means the importing of diesel fuel into this state. However, diesel fuel brought into this state in the fuel tank of a motor vehicle...
• Section 60022.
  (a) “Diesel fuel” means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway...
• Section 60023.
  (a) “Blended diesel fuel” means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on...
• Section 60024.
  “Colorless marker” means material that does not reveal its presence until the diesel fuel into which it is introduced is subjected to a special test.(Added...
• Section 60025.
  “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement are...
• Section 60026.
  “Diesel-powered highway vehicle” means a motor vehicle that is operated by a diesel-powered engine on a highway.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective...
• Section 60027.
  “Qualified highway vehicle operator” means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a diesel-powered highway vehicle and...
• Section 60029.
  “Bulk transfer” means any transfer of diesel fuel by pipeline or vessel.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July...
• Section 60030.
  “Bulk transfer/terminal system” means the diesel fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Diesel fuel in a refinery, pipeline, vessel, or terminal...
• Section 60031.
  “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...
• Section 60032.
  “Undyed diesel fuel” means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing requirements.(Added...
• Section 60033.
  “Supplier” includes any person who is any of the following:(a) Blender, as defined in Section 60012.(b) Enterer, as defined in Section 60013.(c) Position holder, as defined in Section...
• Section 60034.
  “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...
• Section 60035.
  “Throughputter” means any person that owns diesel fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.(Added by Stats....
• Section 60036.
  “Ultimate vendor” means a person that sells undyed diesel fuel to the user of the diesel fuel (the ultimate purchaser) for use on a farm...
• Section 60037.
  “Ultimate purchaser” means a person that uses diesel fuel for use on a farm for farming purposes or an exempt bus operator that uses diesel...
• Section 60038.
  “Registered ultimate vendor” means a person that is licensed as an ultimate vendor pursuant to Section 60151.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective...
• Section 60039.
  (a) “Exempt bus operation” consists of the following:(1) Any transit district, transit authority, or city owning and operating a local transit system itself or through a wholly...
• Section 60040.
  “Exempt bus operator” includes any person that owns, operates, or controls an exempt bus operation.(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28,...
• Section 60041.
  “Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.(Amended...
• Section 60042.
  “Diesel-powered train” means any diesel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both...
• Section 60043.
  (a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator.(b) Sections 60146 and 60205.5 do...
• Section 60044.
  “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...
• Section 60047.
  “Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal...
• Section 60047.1.
  “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.(Added by Stats. 2001, Ch. 429, Sec. 44. Effective October 2, 2001. Operative...
• Section 60048.
  “Sale” means:(a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money,...
• Section 60048.1.
  “Tax-paid fuel” or “tax paid” means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in...
• Section 60049.
  “Vessel” means a waterborne vessel used for transporting diesel fuel.(Added by Stats. 2001, Ch. 429, Sec. 47. Effective October 2, 2001. Operative January 1, 2002,...
• Section 60049.1.
  “Vessel operator” means any person that operates or otherwise controls a vessel.(Added by Stats. 2001, Ch. 429, Sec. 48. Effective October 2, 2001. Operative January...

Last modified: October 22, 2018