California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60048
Official textleginfo.legislature.ca.govlast amended
“Sale” means:
# (a)
The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.
# (b)
The transfer of the inventory position in the diesel fuel in a terminal if the buyer becomes the positionholder with respect to the diesel fuel.
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