Revenue and Taxation Code section 60111

“Interstate user” includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified motor vehicle within and without this state or the United States.

Source: Section 60111, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60111. (updated Jan. 1, 1996; accessed Nov. 2, 2026).

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Verified:
Nov. 2, 2026

§ 60111's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60111

Original Source: Section 60111, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60111. (last accessed May 12, 2025).