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.­ (updated Sep. 28, 1994; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 60010's source at ca​.gov