California Legal Codes and Statutes

§ 60031

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

“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.

Cite this section

Cal. Rev. & Tax. Code § 60031 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-31-diesel-fuel-tax-law/chapter-1-general-provisions-and-definitions/section-60031

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

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