“Qualified highway vehicle operator” means any person licensed as 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 and is qualified to use dyed diesel fuel on the highway by the Internal Revenue Service under Section 48.4082-4 of Title 26 of the Code of Federal Regulations.
Cal. Rev. & Tax. Code § 60027
General Provisions and Definitions
Known as the Diesel Fuel Tax Law
The act spans §§ 60001–60049 (48 sections).
Amended by Stats. 2001, Ch. 429, Sec. 41
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.