§ 60001 This part is known and may be cited as the “Diesel Fuel Tax Law.”
§ 60003 “Terminal” means a diesel fuel storage and distribution facility that …
§ 60003.1 “Fuel production facility” means a facility, other than a refinery, …
§ 60004 “Refinery” means a facility used to produce diesel fuel from crude …
§ 60005 “Approved terminal or refinery” means a terminal or refinery that is …
§ 60006 “Rack” means a mechanism for delivering diesel fuel from a refinery …
§ 60007 “Removal” means any physical transfer of diesel fuel, and any use of …
§ 60008 “Person” includes any individual, firm, partnership, joint venture, …
§ 60009 “Terminal operator” includes any person that owns, operates, or …
§ 60010 “Position holder” includes any person that holds the inventory …
§ 60011 “Refiner” includes any person that owns, operates, or otherwise …
§ 60012 “Blender” includes any person that produces or converts blended …
§ 60013 “Enterer” includes any person who is the importer of record (under …
§ 60015 “Diesel fuel registrant” includes any enterer, positionholder, …
§ 60016 “Highway” includes any way or place, of whatever nature, that is …
§ 60017 “In this state” or “in the state” means within the exterior limits of …
§ 60018 “Fuel tank” means any receptacle on a motor vehicle from which fuel …
§ 60019 “Motor vehicle” includes every self-propelled vehicle operated or …
§ 60021 “Entry” means the importing of diesel fuel into this state. However, …
§ 60022 (a) “Diesel fuel” means any liquid that is commonly or …
§ 60023 (a) “Blended diesel fuel” means any mixture of diesel fuel with …
§ 60024 “Colorless marker” means material that does not reveal its presence …
§ 60025 “Gallon” means the United States gallon of 231 cubic inches or the …
§ 60026 “Diesel-powered highway vehicle” means a motor vehicle that is …
§ 60027 “Qualified highway vehicle operator” means any person licensed as a …
§ 60029 “Bulk transfer” means any transfer of diesel fuel by pipeline or …
§ 60030 “Bulk transfer/terminal system” means the diesel fuel distribution …
§ 60031 “Dyed diesel fuel” means diesel fuel that is dyed under United States …
§ 60032 “Undyed diesel fuel” means diesel fuel that is not subject to the …
§ 60033 “Supplier” includes any person who is any of the …
§ 60034 “Highway vehicle operator/fueler” includes:(a) Any person, other …
§ 60035 “Throughputter” means any person that owns diesel fuel within the …
§ 60036 “Ultimate vendor” means a person that sells undyed diesel fuel to the …
§ 60037 “Ultimate purchaser” means a person that uses diesel fuel for use on …
§ 60038 “Registered ultimate vendor” means a person that is licensed as an …
§ 60039 (a) “Exempt bus operation” consists of the …
§ 60040 “Exempt bus operator” includes any person that owns, operates, or …
§ 60041 “Train operator” includes any person that owns, operates, or controls …
§ 60042 “Diesel-powered train” means any diesel-powered equipment or …
§ 60043 (a) “Government entity” means this state and its political …
§ 60044 “Retail vendor” means any person who sells to a highway vehicle …
§ 60047 “Pipeline” means a fuel distribution system that moves diesel fuel, …
§ 60047.1 “Pipeline operator” includes any person that owns, operates, or …
§ 60048 “Sale” means:(a) The transfer of title to diesel fuel (other …
§ 60048.1 “Tax-paid fuel” or “tax paid” means the gallons of diesel fuel …
§ 60049 “Vessel” means a waterborne vessel used for transporting diesel fuel.
§ 60049.1 “Vessel operator” means any person that operates or otherwise …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 31 > Chapter 1 - General Provisions and Definitions

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Conference report: The compromise product negotiated by the conference committee. The "conference report" is submitted to each chamber for its consideration, such as approval or disapproval.
  • Contract: A legal written agreement that becomes binding when signed.
  • County: includes city and county. See California Water Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • Statute: A law passed by a legislature.
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20