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Cal. Revenue and Taxation Code § 60031

Cal. Revenue and Taxation Code § 60031

California · California Revenue and Taxation Code · Status: effective · Effective 1994-09-28

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Cal. Revenue and Taxation Code § 60031, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/924397
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“Dyed diesel fuel” means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur diesel fuel or low sulphur diesel fuel or any other requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.