Revenue and Taxation Code section 60048

“Sale” means:

(a)

The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.

(b)

The transfer of the inventory position in the diesel fuel in a terminal if the buyer becomes the positionholder with respect to the diesel fuel.

Source: Section 60048, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60048. (accessed Jun. 2, 2025).

Last Updated

May 12, 2025

§ 60048’s source at ca.gov

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

Original Source: Section 60048, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60048. (last accessed May 12, 2025).