Cal. Rev. & Tax. Code § 60031
Current through the 2023 Legislative Session.
"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.
Ca. Rev. and Tax. Code § 60031