DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 2. Imposition of Tax 8651-8657

§ 8653

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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