California Revenue and Taxation Code

§ 8653

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 8653Div. 2 · Part 3 · Ch. 2

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1968, Ch. 1217.