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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 60035


60035. "Throughputter." "Throughputter" means any person that owns diesel fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder.