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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 60033
60033. "Supplier." "Supplier" includes any person who is any of the following:
(a) Blender, as defined in Section 60012.
(b) Enterer, as defined in Section 60013.
(c) Position holder, as defined in Section 60010.
(d) Refiner, as defined in Section 60011.
(e) Terminal operator, as defined in Section 60009.
(f) Throughputter, as defined in Section 60035.