Revenue and Taxation Code section 60034

“Highway vehicle operator/fueler” includes:

(a)

Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway vehicle; or

(b)

Any person who sells diesel fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered in the fuel tank of a diesel-powered highway vehicle dyed diesel fuel or any liquid on which tax has not been imposed.

Source: Section 60034, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60034.­ (updated Oct. 2, 2001; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 60034's source at ca​.gov