Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Diesel Fuel Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.

Section 60027

60027. "Qualified highway vehicle operator." "Qualified highway vehicle operator" means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway vehicle and is qualified to use dyed diesel fuel on the highway by the Internal Revenue Service under Section 48.4082-4 of Title 26 of the Code of Federal Regulations.

History.—Stats. 1995, Ch. 555, in effect January 1, 1996, deleted ", except an interstate trucker," after "includes any person". Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, substituted "Qualified highway" for "Highway" before " . . . vehicle operator" means", substituted "means" for "includes" after "Qualifed highway vehicle operator", substituted "delivers" for "places" after "diesel-powered highway vehicle and", substituted "delivered" for "placed" after "causes to be", and added "and is qualified to use . . . of Title 26 of the Code of Federal Regulations" after "tank of a diesel-powered highway vehicle".