{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8604","citation":"Rev. & Tax. Code, § 8604","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 1. General Provisions and Definitions [8601. - 8621.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-1"}],"history":"Amended by Stats. 1994, Ch. 912, Sec. 2. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"

“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.

","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-8604","source":"California Legislative Information bulk export (pubinfo)"}