California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60031
Official textleginfo.legislature.ca.govlast amended
“Dyed diesel fuel” means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur diesel fuel or low sulphur diesel fuel or any other requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.
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