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Earlier editions: 2020-112018-112026-09

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

§ 60111

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

“Interstate user” includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified motor vehicle within and without this state or the United States.

(Amended by Stats. 1995, Ch. 555, Sec. 77. Effective January 1, 1996.)

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California Revenue and Taxation Code

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