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

§ 8653.1

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

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.

(Added by Stats. 1967, Ch. 1682.)

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California Revenue and Taxation Code

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