California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60034
Official textleginfo.legislature.ca.govlast amended
“Highway vehicle operator/fueler” includes:
# (a)
Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway vehicle; or
# (b)
Any person who sells diesel fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered in the fuel tank of a diesel-powered highway vehicle dyed diesel fuel or any liquid on which tax has not been imposed.
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