California Statutes
§ 60114. — 60114. (Amended by Stats. 1995, Ch. 555, Sec. 79.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 31. PART 31. DIESEL FUEL TAX LAW·Ch. 4. CHAPTER 4. Interstate Users·Art. 1. ARTICLE 1. Definitions
“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.
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California § 60114. (60114. (Amended by Stats. 1995, Ch. 555, Sec. 79.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1995, Ch. 555, Sec. 79. Effective January 1, 1996.