{"data":{"id":"us-ca/rtc-8604","jurisdiction":"us-ca","citation":"RTC § 8604","heading":"","body":"“Fuel” includes any combustible gas or liquid, by whatever name the gas or liquid may be known or sold, of a kind used in an internal combustion engine for the generation of power to propel a motor vehicle on the highways, except fuel that is subject to the tax imposed by Part 2 (commencing with Section 7301) or Part 31 (commencing with Section 60001).\nIt does not include any combustible gas or liquid specifically manufactured and used for racing motor vehicles at a racetrack.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 3. USE FUEL TAX [8601. - 9355.]","CHAPTER 1. General Provisions and Definitions [8601. - 8621.]"],"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":"e1a257195de89a070239ab44e354b57be84102b4aea5c6a75dfa027f1208d1f1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8603","next":"us-ca/rtc-8605"},"notice":"GroundRules: Original legal text. Not legal advice."}