GroundRules
RTC § 60114
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]
- CHAPTER 4. Interstate Users [60110. - 60128.]
- ARTICLE 1. Definitions [60110. - 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 tank of a qualified motor vehicle and at the time of sale, collects the diesel fuel tax from an interstate user.
Collected 2026-09-14T05:56:33Z. Source file · JSON