Home › California › CA RTC › … Division 2 — Other Taxes › Part 31 — Diesel Fuel Tax Law › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 60015
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60015
“Diesel fuel registrant” includes any enterer, positionholder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section 60131.
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