Revenue and Taxation Code section 60010

“Position holder” includes any person that holds the inventory position in the diesel fuel, as reflected on the records of the terminal operator. A person holds the inventory position in diesel fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the diesel fuel. “Position holder” includes a terminal operator that owns diesel fuel in its terminal.

Source: Section 60010, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60010. (accessed May 4, 2025).

Last Updated

Apr. 24, 2025

§ 60010’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60010

Original Source: Section 60010, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60010. (last accessed Apr. 24, 2025).