Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8653.1 — Imposition of Tax
Cal. Rev. & Tax. Code § 8653.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
No tax shall be imposed on any user with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdiction of the United States Department of Agriculture and with respect to the use of such highway the user pays, or contributes to, the cost of construction…
Citator
Cal. Rev. & Tax. Code § 8653.1 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
No tax shall be imposed on any user with respect to fuel used in the operation of a motor vehicle on any highway which is under the jurisdiction of the United States Department of Agriculture and with respect to the use of such highway the user pays, or contributes to, the cost of construction or maintenance thereof pursuant to an agreement with, or permission of, the United States Department of Agriculture.