Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Diesel Fuel Tax Law
CHAPTER 2. IMPOSITION OF TAX.
(a) The removal of diesel fuel in this state from any refinery if either of the following applies:
(1) The removal is by bulk transfer and the refiner or the owner of the diesel fuel immediately before the removal is not a diesel fuel registrant.
(2) The removal is at the refinery rack.
(b) The entry of diesel fuel into this state for sale, consumption, use, or warehousing if either of the following applies:
(1) The entry is by bulk transfer and the enterer is not a diesel fuel registrant.
(2) The entry is not by bulk transfer.
(c) The removal or sale of diesel fuel in this state to an unregistered person unless there was a prior taxable removal, entry, or sale of the diesel fuel.
(d) The removal or sale of blended diesel fuel in this state by the blender thereof. The number of gallons of blended diesel fuel subject to tax is the difference between the total number of gallons of blended diesel fuel removed or sold and the number of gallons of previously taxed diesel fuel used to produce the blended diesel fuel.
History.—Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, added "or sale" after "The removal" in subdivision (c).