California § 8657. 8657. (Added by renumbering Section 7360 by Stats. 1982, Ch. 1589, Sec. 18.)

California Statutes

§ 8657. — 8657. (Added by renumbering Section 7360 by Stats. 1982, Ch. 1589, Sec. 18.)

California § 8657.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 3.PART 3. USE FUEL TAX

Ch. 2.CHAPTER 2. Imposition of Tax

This text of California § 8657. (8657. (Added by renumbering Section 7360 by Stats. 1982, Ch. 1589, Sec. 18.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 8657. (2026).

Text

(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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(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.

Legislative History

Added by renumbering Section 7360 by Stats. 1982, Ch. 1589, Sec. 18.

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California § 8657., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/8657..