{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8653","citation":"Rev. & Tax. Code, § 8653","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 2. Imposition of Tax [8651. - 8657.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-2"}],"history":"Amended by Stats. 1968, Ch. 1217.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-8653","source":"California Legislative Information bulk export (pubinfo)"}