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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 4. Interstate Users.
Article 1. Definitions
Section 60111
60111. "Interstate user." "Interstate user" includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified motor vehicle within and without this state or the United States.
History—Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "user" for "trucker" after "Interstate".