Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Diesel Fuel Tax Law

CHAPTER 4. INTERSTATE USERS.

Article 1. Definitions

Section 60111

60111. "Interstate user." "Interstate user" includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified motor vehicle within and without this state or the United States.

History.—Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "user" for "trucker" after "Interstate".