{"data":{"id":"us-ca/rtc-60027","jurisdiction":"us-ca","citation":"RTC § 60027","heading":"","body":"“Qualified highway vehicle operator” means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway vehicle and is qualified to use dyed diesel fuel on the highway by the Internal Revenue Service under Section 48.4082-4 of Title 26 of the Code of Federal Regulations.","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":"275d300ebbbd9bb3b51b7ea5fd573d4ab4eb9f850e128b67b4eec44fbf3956fb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60026","next":"us-ca/rtc-60029"},"notice":"GroundRules: Original legal text. Not legal advice."}