Laws, Regulations and Annotations


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 60015

60015. "Diesel fuel registrant." "Diesel fuel registrant" includes any enterer, position holder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section 60131.

History—Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, added "throughputter," after "position holder, refiner."