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. "Sale." "Sale" means:
(a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.
(b) The transfer of the inventory position in the diesel fuel in a terminal if the buyer becomes the positionholder with respect to the diesel fuel.
History—Added by Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002.