{"data":{"id":"us-ca/rtc-60010","jurisdiction":"us-ca","citation":"RTC § 60010","heading":"","body":"“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 holds the inventory position in diesel fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the diesel fuel. “Position holder” includes a terminal operator that owns diesel fuel in its terminal.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 1. General Provisions and Definitions [60001. - 60049.1.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a7dab303b4d54f5b14727c39b28b4bdd8d01ddadec6767bb09e81affeb1f41b6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60009","next":"us-ca/rtc-60011"},"notice":"GroundRules: Original legal text. Not legal advice."}