“Rack” means a mechanism for delivering diesel fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer.
Cal. Rev. & Tax. Code § 60006
General Provisions and Definitions
Known as the Diesel Fuel Tax Law
The act spans §§ 60001 to 60049.1 (48 sections).
Added by Stats. 1994, Ch. 912, Sec. 17
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.