Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Diesel Fuel Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.
Section 60031
60031. "Dyed diesel fuel." "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.