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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 60112
60112. "Qualified motor vehicle." "Qualified motor vehicle" means a motor vehicle used, designed, or maintained for transportation of persons or property that (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (b) has three or more axles regardless of weight, or (c) is used in combination, when the weight of that combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight. "Qualified motor vehicle" does not include recreational vehicles.
History—Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "11,797" for "12,000" after "26,000 pounds or" in the first sentence.