{"data":{"id":"us-ca/rtc-60022","jurisdiction":"us-ca","citation":"RTC § 60022","heading":"","body":"(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 vehicle. A liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness for use in the engine of a diesel-powered highway vehicle.\nHowever, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the engine of a diesel-powered highway vehicle.\n“Diesel fuel” does not include kerosene, gasoline, liquified petroleum gas, natural gas in liquid or gaseous form, or alcohol.\n(b) This section shall become operative on January 1, 2007.","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":"d5176386dbdff258b9d4d9d202cc18ace3ba85ee5f06c45fc6f1115e750d8cdd","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60021","next":"us-ca/rtc-60023"},"notice":"GroundRules: Original legal text. Not legal advice."}