DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 1. General Provisions and Definitions 8601-8621

§ 8619

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Interstate user” includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within and without the state or the United States.

(Added by Stats. 1995, Ch. 555, Sec. 16. Effective January 1, 1996.)

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California Revenue and Taxation Code

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