California Statutes
§ 8604. — 8604. (Amended by Stats. 1994, Ch. 912, Sec. 2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 3. PART 3. USE FUEL TAX·Ch. 1. CHAPTER 1. General Provisions and Definitions
“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 internal combustion engine for the generation of power to propel a motor vehicle on the highways, except fuel that is subject to the tax imposed by Part 2 (commencing with Section 7301) or Part 31 (commencing with Section 60001).
It does not include any combustible gas or liquid specifically manufactured and used for racing motor vehicles at a racetrack.
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California § 8604. (8604. (Amended by Stats. 1994, Ch. 912, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1994, Ch. 912, Sec. 2. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.