Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Use Fuel Tax Law
CHAPTER 2. IMPOSITION OF TAX.
8657. Alcohol used in or as fuel to propel a motor vehicle.
(a) Notwithstanding any provision of the Alcoholic Beverage Control Act (Division 9 (commencing with Section 23000) of the Business and Professions Code) any alcohol produced for use in or as a fuel to propel a motor vehicle shall be taxed as fuel under this part and shall not be subject to taxes under the Alcoholic Beverage Tax Law (Part 14 (commencing with Section 32001)).
(b) The state requirements for determining whether alcohol is produced for use in or as a fuel to propel a motor vehicle and not for use as an alcoholic beverage shall be the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of Treasury under federal law.
History.—Added by Stats. 1980, Ch. 228, effective June 25, 1980. Stats. 1982, Ch. 1589, in effect January 1, 1983, renumbered "Section 7360" as "Section 8657," substituted "fuel to propel a motor vehicle" for "motor vehicle fuel" before "shall be" in subdivision (a) and before "and not" in subdivision (b), and deleted "motor vehicle" after "taxed as" in subdivision (a).