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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

§ 60114

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

“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.

(Amended by Stats. 1995, Ch. 555, Sec. 79. Effective January 1, 1996.)

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California Revenue and Taxation Code

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