California Revenue and Taxation Code
§ 60114
RTC § 60114 Effective Jan 1, 1996Div. 2 · Part 31 · Ch. 4 · Art. 1
Statute text
View on leginfo.ca.gov“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.
Legislative history
Amended by Stats. 1995, Ch. 555, Sec. 79. Effective January 1, 1996.