California Revenue and Taxation Code ARTICLE 1 - Definitions

• Section 60110.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter and this part.(Added by Stats. 1994, Ch....
• Section 60111.
  “Interstate user” includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified...
• Section 60112.
  “Qualified motor vehicle” means a motor vehicle used, designed, or maintained for transportation of persons or property that (a) has two axles and a gross...
• Section 60113.
  “Recreational vehicle” means motor vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual....
• Section 60114.
  “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...

Last modified: October 22, 2018