{"data":{"id":"us-ca/rtc-60044","jurisdiction":"us-ca","citation":"RTC § 60044","heading":"","body":"“Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator.","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":"4597e442c6df2696816bbe58eadbc8650b85c5e5bb87c8de778dd68e4744f9c1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60043","next":"us-ca/rtc-60047"},"notice":"GroundRules: Original legal text. Not legal advice."}