Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Diesel Fuel Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.

Section 60022

Text of section operative through December 31, 2006

60022. "Diesel fuel." (a) "Diesel fuel" means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. A liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness for use in the engine of a diesel-powered highway vehicle.

However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the engine of a diesel-powered highway vehicle.

(b) "Diesel fuel" does not include gasoline, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, or alcohol.

(c) "Diesel fuel" does not include the water in a diesel fuel and water emulsion of two immiscible liquids of diesel fuel and water, which emulsion contains an additive that causes the water droplets to remain suspended within the diesel fuel, provided the diesel fuel emulsion meets standards set by the California Air Resources Board.

(d) This section shall remain in effect until January 1, 2007, and as of that date is repealed.

History.—Stats. 2001, Ch. 8 of the 2nd Extraordinary Session (AB 86xx), in effect October 3, 2001, added subdivision letter designation (a) before first paragraph, added subdivision letter designation (b) before ""Diesel fuel" does not include", added "gasoline," after "does not include" and added ", liquefied petroleum gas, natural . . . or alcohol" after "kerosene" in subdivision (b), and added subdivisions (c) and (d).

Text of section operative January 1, 2007

60022. "Diesel fuel." (a) "Diesel fuel" means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. A liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness for use in the engine of a diesel-powered highway vehicle.

However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the engine of a diesel-powered highway vehicle.

"Diesel fuel" does not include kerosene, gasoline, liquified petroleum gas, natural gas in liquid or gaseous form, or alcohol.

(b) This section shall become operative on January 1, 2007.

History.—Added by Stats. 2001, Ch. 8 of the 2nd Extraordinary Session (AB 86xx), in effect October 3, 2001. Stats. 2003, Ch. 605 (SB 1060), effective January 1, 2004, substituted " 'Diesel fuel' does not include kerosene, gasoline, liquified petroleum gas, natural gas in liquid or gaseous form, or alcohol." for the former third paragraph pertaining to what is included within the definition of "diesel fuel."