{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7403","citation":"Rev. & Tax. Code, § 7403","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 3. Exemptions [7401. - 7405.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-3"}],"history":"Added by Stats. 2000, Ch. 1053, Sec. 8.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>(a) The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with authority to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale.</p><p>(b) An exemption certificate for motor vehicle fuel used in a motor vehicle fuel-powered train or for other off-highway use shall contain that information and be in the form as the board may prescribe.</p>","text":"(a) The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with authority to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. (b) An exemption certificate for motor vehicle fuel used in a motor vehicle fuel-powered train or for other off-highway use shall contain that information and be in the form as the board may prescribe.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-7403","source":"California Legislative Information bulk export (pubinfo)"}