Cal. Rev. & Tax. Code § 60048.1

Current through the 2023 Legislative Session.

Section 60048.1 - "Tax-paid fuel" or "tax paid" defined

"Tax-paid fuel" or "tax paid" means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 60050 has been imposed at the time of or prior to the acquisition by the supplier or person.

Ca. Rev. and Tax. Code § 60048.1

Added by Stats 2001 ch 429 (AB 309), s 46, eff. 10/2/2001.