Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Diesel Fuel Tax Law
CHAPTER 4. INTERSTATE USERS.
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".