§ 8601 This part is known and may be cited as the “Use Fuel Tax Law.”
§ 8602 Except where the context otherwise requires, the definitions given in …
§ 8603 As used in this part “motor vehicle” includes every self-propelled …
§ 8604 “Fuel” includes any combustible gas or liquid, by whatever name the …
§ 8605 “Highway” includes a way or place, of whatever nature, publicly …
§ 8606 “Person” includes any individual, firm, partnership, joint venture, …
§ 8607 “Use” includes the placing of fuel into any receptacle on a motor …
§ 8608 (a) “User” includes any person who, within the meaning of the …
§ 8609 “In this State” or “in the State” means within the exterior limits of …
§ 8610 “Vendor” includes every person who sells fuel in this state and …
§ 8611 “Sell” includes any transfer of title or possession, exchange, or …
§ 8612 “Fuel tank” means any receptacle on a motor vehicle from which fuel …
§ 8613 “Natural gas” means naturally occurring mixtures of hydrocarbon gases …
§ 8615 “Standard pressure and temperature” means 14.73 pounds of pressure …
§ 8619 “Interstate user” includes any person who uses fuel in the propulsion …
§ 8620 “Qualified motor vehicle” means a motor vehicle that is used, …
§ 8621 “Recreational vehicle” means a vehicle such as a motor home, pickup …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 3 > Chapter 1 - General Provisions and Definitions

  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Water Code 14
  • 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
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18