Revenue and Taxation Code section 60044

“Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator.

Source: Section 60044, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60044. (updated Jun. 30, 1995; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 60044's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60044

Original Source: Section 60044, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60044. (last accessed May 12, 2025).