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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 1. General Provisions and Definitions.
Section 60015
60015. "Diesel fuel registrant." "Diesel fuel registrant" includes any enterer, position holder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section 60131.
History—Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, added "throughputter," after "position holder, refiner."