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.
60048.1. "Tax-paid fuel." "Tax-paid fuel" or "tax paid" means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 60050 has been imposed at the time of or prior to the acquisition by the supplier or person.
History—Added by Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002.