Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Use Fuel Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.

Section 8604

8604. "Fuel." "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).

It does not include any combustible gas or liquid specifically manufactured and used for racing motor vehicles at a racetrack.

History.—Added by Stats. 1941, Ch. 38. Stats. 1985, Ch. 1023, effective January 1, 1986, substituted "of this division" for "(commencing with Section 7301)" after Part 2 in first paragraph and added second paragraph. Stats. 1994, Ch. 912, in effect September 28, 1994, but operative July 1, 1995, added "or Part 31 (commencing with Section 60001)".