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.
Cal. Rev. & Tax. Code § 8653
Imposition of Tax
Amended by Stats. 1968, Ch. 1217.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.