{"data":{"id":"us-ca/rtc-60114","jurisdiction":"us-ca","citation":"RTC § 60114","heading":"","body":"“Diesel vendor” means every person who sells diesel fuel in this state and places, or causes to be placed, the diesel fuel into a fuel tank of a qualified motor vehicle and at the time of sale, collects the diesel fuel tax from an interstate user.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 4. Interstate Users [60110. - 60128.]","ARTICLE 1. Definitions [60110. - 60114.]"],"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":"516e7e1676b5ca5eb795a7b211a973484d077639e933183bbd612326c0ad3d48","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60113","next":"us-ca/rtc-60115"},"notice":"GroundRules: Original legal text. Not legal advice."}