California Revenue and Taxation Code

§ 60044

RTC § 60044 Effective Jun 30, 1995Div. 2 · Part 31 · Ch. 1

Statute text

“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.

Legislative history

Added by Stats. 1995, Ch. 34, Sec. 4. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.