California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions
- Section 8601.
This part is known and may be cited as the “Use Fuel Tax Law.”(Added by Stats. 1941, Ch. 38.)
- Section 8602.
Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1941, Ch. 38.)
- Section 8603.
As used in this part “motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon...
- Section 8604.
“Fuel” includes any combustible gas or liquid, by whatever name the gas or liquid may be known or sold, of a kind used in an...
- Section 8605.
“Highway” includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.A private...
- Section 8606.
“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and...
- Section 8607.
“Use” includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless...
- Section 8608.
(a) “User” includes any person who, within the meaning of the term “use” as defined in this chapter, uses fuel.(b) Article 1 (commencing with Section 8701) of...
- Section 8609.
“In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned...
- Section 8610.
“Vendor” includes every person who sells fuel in this state and places, or causes to be placed, the fuel into any receptacle on a motor...
- Section 8611.
“Sell” includes any transfer of title or possession, exchange, or barter, in any manner or by any means whatsoever, for a consideration.(Added by Stats. 1953,...
- Section 8612.
“Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle, exclusive of a cargo tank...
- Section 8613.
“Natural gas” means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form.(Added by Stats. 1970, Ch.
- Section 8615.
“Standard pressure and temperature” means 14.73 pounds of pressure per square inch at 60° Fahrenheit.(Added by Stats. 1970, Ch. 1509.)
- Section 8619.
“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...
- Section 8620.
“Qualified motor vehicle” means a motor vehicle that is used, designed, or maintained for transportation of persons or property, and that has two axles and...
- Section 8621.
“Recreational vehicle” means a vehicle such as a motor home, pickup truck with attached camper, and bus when used exclusively for personal pleasure by an...
Last modified: October 22, 2018