Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 31. DIESEL FUEL TAX LAW [60001 - 60709]
( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) CHAPTER 4. Interstate Users [60110 - 60128]
( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ARTICLE 1. Definitions [60110 - 60114]
( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) 60111.
“Interstate user” includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified motor vehicle within and without this state or the United States.
(Amended by Stats. 1995, Ch. 555, Sec. 77. Effective January 1, 1996.)