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 60018

60018. "Fuel tank." "Fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the operation of the motor vehicle.