California Legal Codes and Statutes

§ 60027

Amended by Stats. 2001, Ch. 429, Sec. 41. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.

“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.

Cite this section

Cal. Rev. & Tax. Code § 60027 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-31-diesel-fuel-tax-law/chapter-1-general-provisions-and-definitions/section-60027

Other sections in Chapter 1 - General Provisions and Definitions

§ 60001§ 60003§ 60003.1§ 60004§ 60005§ 60006§ 60007§ 60008§ 60009§ 60010…§ 60041§ 60042§ 60043§ 60044§ 60047§ 60047.1§ 60048§ 60048.1§ 60049§ 60049.1

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.