California Revenue and Taxation Code 8653 – No tax shall be imposed upon any user with respect to that fuel which …
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No tax shall be imposed upon any user with respect to that fuel which the user establishes to the satisfaction of the board is used in the operation of a motor vehicle off the highway.
(Amended by Stats. 1968, Ch. 1217.)
Terms Used In California Revenue and Taxation Code 8653
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- motor vehicle: includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. See California Revenue and Taxation Code 8603