Revenue and Taxation Code § 8653
CHAPTER 2. Imposition of Tax
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.
CHAPTER 2. Imposition of Tax
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.