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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 2 - Imposition of Tax
Section 8653.
Universal Citation: CA Rev & Tax Code § 8653 (2017)
8653.
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.
(Amended by Stats. 1968, Ch. 1217.)
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