{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8619","citation":"Rev. & Tax. Code, § 8619","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":"Added by Stats. 1995, Ch. 555, Sec. 16.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>“Interstate user” includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within and without the state or the United States.</p>","text":"“Interstate user” includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within and without the state or the United States.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-8619","source":"California Legislative Information bulk export (pubinfo)"}