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Business Taxes Law Guide – Revision 2022
 

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 60025


60025. "Delivery." [Repealed by Stats. 1995, Ch. 555, in effect January 1, 1996.]


60025. "Gallon." "Gallon" means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement are made on the temperature corrected gallonage.

History—Added by Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002.