California Statutes
§ 60048. — 60048. (Added by Stats. 2001, Ch. 429, Sec. 45.)
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
“Sale” means:
(a)The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.
(b)The transfer of the inventory position in the diesel fuel in a terminal if the buyer becomes the positionholder with respect to the diesel fuel.
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California § 60048. (60048. (Added by Stats. 2001, Ch. 429, Sec. 45.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2001, Ch. 429, Sec. 45. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.