Cal. Rev. & Tax. Code § 60037

Current through the 2023 Legislative Session.
Section 60037 - "Ultimate purchaser" defined

"Ultimate purchaser" means a person that uses diesel fuel for use on a farm for farming purposes or an exempt bus operator that uses diesel fuel in an exempt bus operation.

Ca. Rev. and Tax. Code § 60037

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.