{"data":{"id":"us-ca/rtc-60034","jurisdiction":"us-ca","citation":"RTC § 60034","heading":"","body":"“Highway vehicle operator/fueler” includes:\n(a) Any person, other than 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; or\n(b) Any person who sells diesel fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered in the fuel tank of a diesel-powered highway vehicle dyed diesel fuel or any liquid on which tax has not been imposed.","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":"04a95aa52ac89682da629240f1d3d07b8775e8298b8f6404e3de68baac0182a1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60033","next":"us-ca/rtc-60035"},"notice":"GroundRules: Original legal text. Not legal advice."}