§ 60114
46 words·~1 min read·
/ca/revenue-and-taxation-code/60114A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.