California Revenue and Taxation Code CHAPTER 3 - Exemptions

• Section 7401.
  (a) The provisions of this part requiring the payment of motor vehicle fuel taxes do not apply to any of the following:(1) Any entry or removal from...
• Section 7402.
  (a) The certificate to be provided by a buyer of gasoline blendstocks consists of a statement that is signed under penalty of perjury by a person...
• Section 7403.
  (a) The certificate to be provided by a train operator consists of a statement that is signed under penalties of perjury by a person with authority...
• Section 7403.1.
  Prior to issuing an exemption certificate as provided in Section 7403, the train operator shall obtain a license from the board. Every application for a...
• Section 7403.2.
  (a) For the privilege of purchasing motor vehicle fuel exempt from taxes under paragraph (11) of subdivision (a) of Section 7401, each train operator must make...
• Section 7404.
  If a purchaser gives an exemption certificate for motor vehicle fuel pursuant to this chapter to the effect that the motor vehicle fuel purchased will...
• Section 7405.
  (a) Any person, including any officer or employee of a corporation, who gives an exemption certificate pursuant to this chapter for motor vehicle fuel that he...

Last modified: October 22, 2018