{"data":{"id":"us-ca/rtc-7403","jurisdiction":"us-ca","citation":"RTC § 7403","heading":"","body":"(a) The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with authority to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale.\n(b) An exemption certificate for motor vehicle fuel used in a motor vehicle fuel-powered train or for other off-highway use shall contain that information and be in the form as the board may prescribe.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","CHAPTER 3. Exemptions [7401. - 7405.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"87b33f4803f25e9d608458c1b400da79841c6348d2e2e2801d97d19f1b468f8e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7402","next":"us-ca/rtc-7403.1"},"notice":"GroundRules: Original legal text. Not legal advice."}