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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 60023
Text of Section Operative Through December 31, 2001
60023. "Blended diesel fuel." "Blended diesel fuel" means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has not been imposed (other than diesel fuel dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service rules).
Text of Section Operative October 3, 2001 Through December 31, 2006
60023. "Blended diesel fuel." (a) "Blended diesel fuel" means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has not been imposed (other than diesel fuel dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service rules). Blended diesel fuel also means any conversion of a liquid into diesel fuel. "Conversion of a liquid into diesel fuel" occurs when any liquid that is not included in the definition of diesel fuel and that is outside the bulk transfer/terminal system is sold as diesel fuel, delivered as diesel fuel, or represented to be diesel fuel."
(b) "Blended diesel fuel" does not include a diesel fuel and water emulsion of two immiscible liquids of diesel fuel and water, which emulsion contains an additive package that causes the water droplets to remain suspended within the diesel fuel, provided that the diesel fuel emulsion meets the standards set by the California Air Resources Board.
(c) This section shall remain in effect until January 1, 2007, and as of that date is repealed.
History—Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, added the second and the third sentences. Stats. 2001, Ch. 8 of the 2nd Extraordinary Session (AB 86xx), in effect October 3, 2001, added subdivision letter designation (a) before former sole paragraph, and added subdivisions (b) and (c).
Text of Section Operative January 1, 2007
60023. "Blended diesel fuel." (a) "Blended diesel fuel" means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has not been imposed (other than diesel fuel dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service rules). Blended diesel fuel also means any conversion of a liquid into diesel fuel. "Conversion of a liquid into diesel fuel" occurs when any liquid that is not included in the definition of diesel fuel and that is outside the bulk transfer/terminal system is sold as diesel fuel, delivered as diesel fuel, or represented to be diesel fuel.
(b) This section shall become operative on January 1, 2007.
History—Added by Stats. 2001, Ch. 8 of the 2nd Extraordinary Session (AB 86xx), in effect October 3, 2001.