California Statutes
§ 60034. — 60034. (Amended by Stats. 2001, Ch. 429, Sec. 42.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 31. PART 31. DIESEL FUEL TAX LAW·Ch. 1. CHAPTER 1. General Provisions and Definitions
“Highway vehicle operator/fueler” includes:
(a)Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway vehicle; or
(b)Any person who sells diesel fuel on which a claim for refund has been allowed, or who sells
and delivers or causes to be delivered in the fuel tank of a diesel-powered highway vehicle dyed diesel fuel or any liquid on which tax has not been imposed.
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California § 60034. (60034. (Amended by Stats. 2001, Ch. 429, Sec. 42.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2001, Ch. 429, Sec. 42. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.