Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Diesel Fuel Tax Annotations


Vehicles Registered with DMV as "Special Equipment." An operator of a street sweeper vehicle that is registered with the California Department of Motor Vehicles as "special construction equipment" (i.e., has a "SE" license plate), which is only incidentally operated or moved on the public highways, may apply to the Board for a license as a "qualified highway vehicle operator," pursuant to sections 60027 and 60161, and purchase dyed diesel fuel for use in the street sweeper vehicle. However, the operator must report and pay to the Board the backup tax on untaxed dyed diesel fuel that is used while operating or moving the diesel-powered street sweeper vehicle on a highway, pursuant to section 60058. 9/05/06.