Chapter 4. Interstate Users

Article 1. Definitions

• Ca. Rev. and Tax. Code § 60110 Construction
• Ca. Rev. and Tax. Code § 60111 "Interstate User" Defined
• Ca. Rev. and Tax. Code § 60112 "Qualified Motor Vehicle" Defined
• Ca. Rev. and Tax. Code § 60113 "Recreational Vehicle" Defined
• Ca. Rev. and Tax. Code § 60114 "Diesel Vendor" Defined

Article 2. Imposition of Tax

• Ca. Rev. and Tax. Code § 60115 Tax Imposed Upon Interstate User For Each Gallon of Diesel Fuel Used In State
• Ca. Rev. and Tax. Code § 60116 Tax Rate Per Gallon

Article 3. Licenses For Interstate Users

• Ca. Rev. and Tax. Code § 60120 Application For License
• Ca. Rev. and Tax. Code § 60121 Security; License Not Transferable; Validity of License
• Ca. Rev. and Tax. Code § 60122 California Fuel Trip Permit

Article 4. Administrative Provisions

• Ca. Rev. and Tax. Code § 60128 Applicability of Administrative Provisions