Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Diesel Fuel Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.

Section 60048.1

60048.1. "Tax-paid fuel." "Tax-paid fuel" or "tax paid" means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 60050 has been imposed at the time of or prior to the acquisition by the supplier or person.

History.—Added by Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002.