Laws, Regulations and Annotations


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 60034

60034. "Highway vehicle operator/fueler." "Highway vehicle operator/fueler" includes:

(a) Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway vehicle; or

(b) Any person who sells diesel fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered in the fuel tank of a diesel-powered highway vehicle or any liquid on which tax has not been imposed.

History—Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, substituted "Highway vehicle operator/fueler" includes: in the first paragraph; added subdivision (a); and added subdivision letter designation (b) before "Any person who sells", substituted "any" for "Any" before "person who sells diesel fuel", deleted "to a highway vehicle operator, dyed diesel fuel," after "Any person who sells", added "who sells and delivers … highway vehicle", and deleted "and the diesel fuel or liquid is used in the operation of the diesel powered highway vehicle" in subdivision (b).