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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 60026


60026. "Diesel-powered highway vehicle." "Diesel-powered highway vehicle" means a motor vehicle that is operated by a diesel-powered engine on a highway.