Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Diesel Fuel Tax Law


Section 60034

60034. "Highway vehicle operator/fueler." "Highway vehicle operator/fueler" includes:

(a) Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway vehicle; or

(b) Any person who sells diesel fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered in the fuel tank of a diesel-powered highway vehicle or any liquid on which tax has not been imposed.

History—Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, substituted "Highway vehicle operator/fueler" includes: in the first paragraph; added subdivision (a); and added subdivision letter designation (b) before "Any person who sells", substituted "any" for "Any" before "person who sells diesel fuel", deleted "to a highway vehicle operator, dyed diesel fuel," after "Any person who sells", added "who sells and delivers … highway vehicle", and deleted "and the diesel fuel or liquid is used in the operation of the diesel powered highway vehicle" in subdivision (b).