Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Diesel Fuel Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.
60048. "Sale." "Sale" means:
(a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.
(b) The transfer of the inventory position in the diesel fuel in a terminal if the buyer becomes the positionholder with respect to the diesel fuel.
History—Added by Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002.