BlackletterCalifornia law

Revenue and Taxation Code § 8619

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 8619Official source ↗

Added by Stats. 1995, Ch. 555, Sec. 16. Effective January 1, 1996.

“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.