Section 60034 - "Highway vehicle operator/fueler" defined"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.Ca. Rev. and Tax. Code § 60034
Amended by Stats 2001 ch 429 (AB 309), s 42, eff. 10/2/2001.