California Statutes
§ 8657. — 8657. (Added by renumbering Section 7360 by Stats. 1982, Ch. 1589, Sec. 18.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 3. PART 3. USE FUEL TAX·Ch. 2. CHAPTER 2. Imposition of Tax
(a)Notwithstanding any provision of the Alcoholic Beverage Control Act (Division 9 (commencing with Section 23000) of the Business and Professions Code) any alcohol produced for use in or as a fuel to propel a motor vehicle shall be taxed as fuel under this part and shall not be subject to taxes under the Alcoholic Beverage Tax Law (Part 14 (commencing with Section 32001)).
(b)The state requirements for determining whether alcohol is produced for use in or as a fuel to propel a motor vehicle and not for use as an alcoholic beverage shall be the same as the
requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of Treasury under federal law.
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California § 8657. (8657. (Added by renumbering Section 7360 by Stats. 1982, Ch. 1589, Sec. 18.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by renumbering Section 7360 by Stats. 1982, Ch. 1589, Sec. 18.