{"data":{"id":"us-ca/rtc-8653","jurisdiction":"us-ca","citation":"RTC § 8653","heading":"","body":"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.","path":["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.]"],"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":"57f0a9ce07b21ed1bd55554f7e90eea18a0d98de8bebedd43d09ccdbca217ced","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8652","next":"us-ca/rtc-8653.1"},"notice":"GroundRules: Original legal text. Not legal advice."}