California Revenue and Taxation Code Section 8619

CA Rev & Tax Code § 8619 (2017)  

“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.

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

Last modified: October 25, 2018