“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.
Cal. Rev. & Tax. Code § 8619
General Provisions and Definitions
Known as the Use Fuel Tax Law
The act spans §§ 8601–8621 (17 sections).
Added by Stats. 1995, Ch. 555, Sec. 16
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.