Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 1. General Provisions and Definitions.
Section 8610
8610. "Vendor." "Vendor" includes every person who sells fuel in this state and places, or causes to be placed, the fuel into any receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the vehicle.
"Vendor" does not include a person who places the fuel, or causes the fuel to be placed, into a receptacle on a privately operated passenger motor vehicle with respect to which the annual flat rate fuel tax described in Section 8651.7 has been paid for the current year and to which is attached the current prescribed identification emblem.
History—Added by Stats. 1953, p. 3596, in effect September 9, 1953. Stats. 1982, Ch. 1589, in effect January 1, 1983, added the second paragraph.