{"data":{"id":"us-ca/rtc-60048","jurisdiction":"us-ca","citation":"RTC § 60048","heading":"","body":"“Sale” means:\n(a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.\n(b) The transfer of the inventory position in the diesel fuel in a terminal if the buyer becomes the positionholder with respect to the diesel fuel.","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":"44a4ed8b7b4fa66e867d0627dc013e950581ea704323b10136bafc69051bbdd9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60047.1","next":"us-ca/rtc-60048.1"},"notice":"GroundRules: Original legal text. Not legal advice."}