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Marginalia
Code · California · Revenue and Taxation Code

§ 60044

47 words·~1 min read·/ca/revenue-and-taxation-code/60044

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“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.
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