SECTIONS 60110-60114 - California Statutes

REVENUE AND TAXATION CODE

SECTION 60110-60114

60110. Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this chapter and
this part.

60111. "Interstate user" includes any person who uses diesel fuel
in the operation of a qualified motor vehicle in this state and who
operates the qualified motor vehicle within and without this state or
the United States.

60112. "Qualified motor vehicle" means a motor vehicle used,
designed, or maintained for transportation of persons or property
that (a) has two axles and a gross vehicle weight or registered gross
vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (b) has
three or more axles regardless of weight, or (c) is used in
combination, when the weight of that combination exceeds 26,000
pounds or 11,797 kilograms gross vehicle weight. "Qualified motor
vehicle" does not include recreational vehicles.

60113. "Recreational vehicle" means motor vehicles such as motor
homes, pickup trucks with attached campers, and buses when used
exclusively for personal pleasure by an individual. In order to
qualify as a recreational vehicle, the motor vehicle shall not be
used in connection with any business endeavor.

60114. "Diesel vendor" means every person who sells diesel fuel in
this state and places, or causes to be placed, the diesel fuel into a
fuel tank of a qualified motor vehicle and at the time of sale,
collects the diesel fuel tax from an interstate user.