Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Diesel Fuel Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.

Section 60003

60003. "Terminal." "Terminal" means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack. "Terminal" includes a fuel production facility where diesel fuel is produced and stored and from which diesel fuel may be removed at a rack.

History.— Stats. 2009, Ch. 545 (AB 1547), in effect January 1, 2010, added second sentence.