Code Section

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.)