Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 3. USE FUEL TAX [8601 - 9355]
( Part 3 added by Stats. 1941, Ch. 38. ) CHAPTER 2. Imposition of Tax [8651 - 8657]
( Chapter 2 added by Stats. 1941, Ch. 38. ) 8653.
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.)