Laws, Regulations & Annotations

Search

Business Taxes Law Guide – Revision 2021
 

Diesel Fuel Tax Law

CHAPTER 4. INTERSTATE USERS.

Article 1. Definitions

Section 60114


60114. "Diesel vendor." "Diesel vendor" means every person who sells diesel fuel in this state and places, or causes to be placed, the diesel fuel into a fuel tank of a qualified motor vehicle and at the time of sale, collects the diesel fuel tax from an interstate user.

History—Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "user" for "trucker" after "from an Interstate".