“Removal” means any physical transfer of diesel fuel, and any use of diesel fuel other than as a material in the production of diesel fuel. However, diesel fuel is not removed when it evaporates or is otherwise lost or destroyed.
Cal. Rev. & Tax. Code § 60007
General Provisions and Definitions
Known as the Diesel Fuel Tax Law
The act spans §§ 60001–60049 (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.