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Business Taxes Law Guide—Revision 2024

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Chapter 1. General Provisions and Definitions.

Section 60012


Text of Section Operative Through December 31, 2001

60012. "Blender." "Blender" includes any person that produces blended diesel fuel outside the bulk transfer/terminal system.


Text of Section Operative January 1, 2002

60012. "Blender." "Blender" includes any person that produces or converts blended diesel fuel outside the bulk transfer/terminal system.

History—Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, added "or converts" after "person that produces".