California Revenue and Taxation Code

§ 60007

RTC § 60007 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 1

Statute text

“Removal” means any physical transfer of diesel fuel, and any use of diesel fuel other than as a material in the production of diesel fuel. However, diesel fuel is not removed when it evaporates or is otherwise lost or destroyed.

Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.