Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Use Fuel Tax Law
CHAPTER 2. IMPOSITION OF TAX.
Section 8653
8653. Exemptions; operations off the highway. 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.
History.—Added by Stats. 1943, p. 2460, in effect August 4, 1943. Stats. 1957, p. 2490, in effect September 11, 1957, substituted "off the highway" for "on private property." Stats. 1961, p. 1952, in effect September 15, 1961, added the proviso. Stats. 1968, p. 2297, in effect November 13, 1968, reworded the section and deleted the proviso clause which imposed a one mile requirement on off-highway travel.