Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8653 — Imposition of Tax
Cal. Rev. & Tax. Code § 8653
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 8653 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.