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California Statutes, Title RTC

California/Statutes

← All California coverage

Title RTC, California Rev. & Tax. Code

419 chapters · 7,339 sections in this title.

All chapters in Title RTC7,339 Ch 3, New Construction1,035 Ch 1, Base Year Values952 Ch 4, Assessment Appeals937 Ch 5, Taxpayer Reporting782 Ch 2, Change in Ownership and Purchase767 Ch 6, Allocation of Property Tax Revenue731 Ch 7, Responsibility of Assessor649 Ch 8, Tax Delinquent Vessels292 Ch 9, Disposition of Proceeds167 Ch 3.5, Change in Ownership and New Construc…148 Ch 10, Rights of Purchaser of Tax-Deeded Pr…86 Ch 13, Gain or Loss on Disposition of Property61 Ch 15, Gain or Loss on Disposition of Property58

7,339 sections·Filtered byTitle RTC✕

Rev. & Tax. Code § 60003.1 Section 60003.1
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“Fuel production facility” means a facility, other than a refinery, in which diesel fuel is produced. (Added by Stats. 2009, Ch. 545, Sec. 7. (AB 1547) Effective January 1, 2010.)
Rev. & Tax. Code § 60004 Section 60004
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“Refinery” means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel may be removed by pipeline, by vessel, or at a rack. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 199…
Rev. & Tax. Code § 60005 Section 60005
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“Approved terminal or refinery” means a terminal or refinery that is operated, respectively, by a diesel fuel registrant that is a terminal operator, or by a diesel fuel registrant that is a refiner. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative…
Rev. & Tax. Code § 60006 Section 60006
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“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. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Showing 751–800 of 7,339

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Rev. & Tax. Code § 60007 Section 60007

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“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. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective…

Rev. & Tax. Code § 60008 Section 60008

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“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or…

Rev. & Tax. Code § 60009 Section 60009

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“Terminal operator” includes any person that owns, operates, or otherwise controls a terminal. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 6001 Section 6001

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This part is known and may be cited as the “Sales and Use Tax Law.” (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 60010 Section 60010

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“Position holder” includes any person that holds the inventory position in the diesel fuel, as reflected on the records of the terminal operator. A person holds the inventory position in diesel fuel when that person has a contractual agreement with the terminal operator for the u…

Rev. & Tax. Code § 60011 Section 60011

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“Refiner” includes any person that owns, operates, or otherwise controls a refinery. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60012 Section 60012

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“Blender” includes any person that produces or converts blended diesel fuel outside the bulk transfer/terminal system. (Amended by Stats. 2000, Ch. 1053, Sec. 50. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)

Rev. & Tax. Code § 60013 Section 60013

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“Enterer” includes any person who is the importer of record (under federal customs law) with respect to diesel fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of diesel fuel entered i…

Rev. & Tax. Code § 60014 Section 60014

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“Board” or “department” means the California Department of Tax and Fee Administration. (Added by Stats. 2024, Ch. 499, Sec. 118. (SB 1528) Effective January 1, 2025.)

Rev. & Tax. Code § 60015 Section 60015

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“Diesel fuel registrant” includes any enterer, positionholder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section 60131. (Amended by Stats. 2001, Ch. 429, Sec. 38. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch…

Rev. & Tax. Code § 60016 Section 60016

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“Highway” includes any way or place, of whatever nature, that is publicly maintained and open to the use of the public for purposes of vehicular travel. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60017 Section 60017

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“In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by S…

Rev. & Tax. Code § 60018 Section 60018

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“Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of the motor vehicle. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60019 Section 60019

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“Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of…

Rev. & Tax. Code § 6002 Section 6002

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Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 60021 Section 60021

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“Entry” means the importing of diesel fuel into this state. However, diesel fuel brought into this state in the fuel tank of a motor vehicle shall not be deemed to be an “entry” if not removed from the fuel tank except as used for the operation of that motor vehicle, except to th…

Rev. & Tax. Code § 60022 Section 60022

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(a) “Diesel fuel” means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. A liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness fo…

Rev. & Tax. Code § 60023 Section 60023

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(a) “Blended diesel fuel” means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has not been imposed (other than diesel fuel dyed in accordance with United States Environmental Protection Agency or Interna…

Rev. & Tax. Code § 60024 Section 60024

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“Colorless marker” means material that does not reveal its presence until the diesel fuel into which it is introduced is subjected to a special test. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60025 Section 60025

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“Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement are made on the temperature corrected gallonage. (Added by Stats. 2001, Ch. 429, Sec. 40. Effective October 2, 2001. Operative Ja…

Rev. & Tax. Code § 60026 Section 60026

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“Diesel-powered highway vehicle” means a motor vehicle that is operated by a diesel-powered engine on a highway. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60027 Section 60027

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“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-pow…

Rev. & Tax. Code § 60029 Section 60029

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“Bulk transfer” means any transfer of diesel fuel by pipeline or vessel. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 6003 Section 6003

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“Sales tax” means the tax imposed by Chapter 2 of this part. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 60030 Section 60030

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“Bulk transfer/terminal system” means the diesel fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Diesel fuel in a refinery, pipeline, vessel, or terminal is in the bulk transfer/terminal system. Diesel fuel in the fuel tank of any engine, or …

Rev. & Tax. Code § 60031 Section 60031

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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 Protec…

Rev. & Tax. Code § 60032 Section 60032

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“Undyed diesel fuel” means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing requirements. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 o…

Rev. & Tax. Code § 60033 Section 60033

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“Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 60012. (b) Enterer, as defined in Section 60013. (c) Position holder, as defined in Section 60010. (d) Refiner, as defined in Section 60011. (e) Terminal operator, as defined in Section…

Rev. & Tax. Code § 60034 Section 60034

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“Highway vehicle operator/fueler” includes: (a) Any person, other than 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 dies…

Rev. & Tax. Code § 60035 Section 60035

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“Throughputter” means any person that owns diesel fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60036 Section 60036

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“Ultimate vendor” means a person that sells undyed diesel fuel to the user of the diesel fuel (the ultimate purchaser) for use on a farm for farming purposes or for use in an exempt bus operation. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative Ju…

Rev. & Tax. Code § 60037 Section 60037

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“Ultimate purchaser” means a person that uses diesel fuel for use on a farm for farming purposes or an exempt bus operator that uses diesel fuel in an exempt bus operation. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 o…

Rev. & Tax. Code § 60038 Section 60038

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“Registered ultimate vendor” means a person that is licensed as an ultimate vendor pursuant to Section 60151. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60039 Section 60039

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(a) “Exempt bus operation” consists of the following: (1) Any transit district, transit authority, city, or county owning and operating a local transit system itself or through a wholly owned nonprofit corporation. (2) Any private entity providing transportation services for the …

Rev. & Tax. Code § 6004 Section 6004

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“Use tax” means the tax imposed by Chapter 3 of this part. (Added by Stats. 1941, Ch. 36.)

Rev. & Tax. Code § 60040 Section 60040

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“Exempt bus operator” includes any person that owns, operates, or controls an exempt bus operation. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)

Rev. & Tax. Code § 60041 Section 60041

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“Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency. (Amended by Stats. 1997, Ch. 76, Sec. 10. Effective July 16, 1997.)

Rev. & Tax. Code § 60042 Section 60042

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“Diesel-powered train” means any diesel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of…

Rev. & Tax. Code § 60043 Section 60043

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(a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator. (b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply: (1) The diesel fuel is purchased tax-…

Rev. & Tax. Code § 60044 Section 60044

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“Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator. (Added by S…

Rev. & Tax. Code § 60047 Section 60047

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“Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel. (Added by Stats. 2001, Ch. 429, Sec. 43. E…

Rev. & Tax. Code § 60047.1 Section 60047.1

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“Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline. (Added by Stats. 2001, Ch. 429, Sec. 44. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

Rev. & Tax. Code § 60048 Section 60048

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“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 th…

Rev. & Tax. Code § 60048.1 Section 60048.1

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“Tax-paid fuel” or “tax paid” means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 60050 has been imposed at the time of or prior to the acquisition by the supplier or person. (Added by Stats. 2001, Ch. 429, S…

Rev. & Tax. Code § 60049 Section 60049

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“Vessel” means a waterborne vessel used for transporting diesel fuel. (Added by Stats. 2001, Ch. 429, Sec. 47. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)

Rev. & Tax. Code § 60049.1 Section 60049.1

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“Vessel operator” means any person that operates or otherwise controls a vessel. (Added by Stats. 2001, Ch. 429, Sec. 48. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)