Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Diesel Fuel Tax Law


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".