Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Diesel Fuel Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.
Section 60044
60044. "Retail vendor." "Retail vendor" means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator.
History.—Added by Stats. 1995, Ch. 34, in effect June 30, 1995, but operative July 1, 1995.