Laws, Regulations, and Annotations
Lawguide Search
Business Taxes Law Guide—Revision 2025
Diesel Fuel Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes
Chapter 3. Diesel Fuel Tax (View all)
Article 1. Definitions
Article 2. Imposition of Tax
Article 3. Exemptions and Refunds
- 1430 Shipments Out of State
- 1431 Diesel Fuel Used on a Farm for Farming Purposes
- 1432 Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle
- 1433 Refund of Tax on Diesel Fuel Lost in the Course of Handling, Transportation, or Storage
- 1434 Sales of Diesel Fuel to the United States and its Agencies and Instrumentalities
- 1435 Tax Paid Twice on the Amount of Diesel Fuel Removed from an Approved Terminal
- 1436 Returned Sales