California Legal Codes and Statutes

§ 60044

Added by Stats. 1995, Ch. 34, Sec. 4. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.

“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.

Cite this section

Cal. Rev. & Tax. Code § 60044 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-31-diesel-fuel-tax-law/chapter-1-general-provisions-and-definitions/section-60044

Other sections in Chapter 1 - General Provisions and Definitions

§ 60001§ 60003§ 60003.1§ 60004§ 60005§ 60006§ 60007§ 60008§ 60009§ 60010…§ 60041§ 60042§ 60043§ 60044§ 60047§ 60047.1§ 60048§ 60048.1§ 60049§ 60049.1

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.