General Provisions and Definitions
Known as the Diesel Fuel Tax Law
The act spans §§ 60001–60049 (48 sections).
Added by Stats. 2001, Ch. 429, Sec. 45
“Sale” means:
(a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property.
(b) The transfer of the inventory position in the diesel fuel in a terminal if the buyer becomes the positionholder with respect to the diesel fuel.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.