Home/California/Statutes/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/§ 60044.
California Statutes

§ 60044. — 60044. (Added by Stats. 1995, Ch. 34, Sec. 4.)

California § 60044.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 60044. (60044. (Added by Stats. 1995, Ch. 34, Sec. 4.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 60044. (2026).

Text

“Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator.

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Legislative History

Added by Stats. 1995, Ch. 34, Sec. 4. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.
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Bluebook (online)
California § 60044., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/60044..