§ 7403. — 7403. (Added by Stats. 2000, Ch. 1053, Sec. 8.)

California § 7403.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 2.: PART 2. MOTOR VEHICLE FUEL TAX LAW
• Ch. 3.: CHAPTER 3. Exemptions

Text

(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 to bind the buyer. A new certificate must be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale.
(b)
An exemption certificate for motor vehicle fuel used in a motor vehicle fuel-powered train or for
other off-highway use shall contain that information and be in the form as the board may prescribe.

Legislative History

Added by Stats. 2000, Ch. 1053, Sec. 8. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.