GroundRules
RTC § 8653
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 3. USE FUEL TAX [8601. - 9355.]
- CHAPTER 2. Imposition of Tax [8651. - 8657.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON