Revenue and Taxation Code section 60048.1

“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.

Source: Section 60048.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60048.1. (updated Oct. 2, 2001; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 60048.1's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60048.1

Original Source: Section 60048.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60048.1. (last accessed May 12, 2025).