Section 60048.1.
Cal. Revenue and Taxation Code - RTC § 60048.1.
in effect“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.
References
referencesCal. Revenue and Taxation Code - RTC § 60050.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026