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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 1. General Provisions and Definitions.
Chapter 1. General Provisions and Definitions.
(Part 3, Division 2, Revenue and Taxation Code*)
Enacted Statutes 1941, Chapter 38; amended Statutes 1941, Chapter 870; Statutes 1943, Chapters 470, 703; Statutes 1945, Chapter 752; Statutes 1947, Chapter 768; Statutes First Extra Session 1947, Chapter 11; Statutes 1949, Chapter 724; Statutes 1953, Chapters 1200, 1814, 1864; Statutes 1954, Chapter 7; Statutes 1955, Chapters 4, 290, 1782; Statutes 1957, Chapters 419, 1051, 1202, 1830, 2129; Statutes of 1959, Chapters 6, 492, 790, 968, 1180, 1326, 1840; Statutes 1961, Chapters 58, 82, 451, 712; Statutes 1963, Chapters 555, 556, 1325, 1527, 1852, 2106; Statutes 1965, Chapters 27, 671, 679, 690, 747, 1920; Statutes 1966, Chapter 5; Statutes 1967, Chapters 245, 880, 881, 1682; Statutes 1968, Chapters 318, 1126, 1217, 1299; Statutes 1969, Chapters 52, 368; Statutes 1970, Chapters 555, 1509; Statutes 1971, Chapters 356, 1182, 1634; Statutes 1972, Chapter 103; Statutes 1973, Chapter 458; Statutes 1974, Chapters 544, 610, 1516; Statutes 1975, Chapters 661, 807; Statutes 1976, Chapter 776; Statutes 1977, Chapters 329, 481, 579, 921; Statutes 1978, Chapters 827, 1140; Statutes 1979, Chapters 260, 322, 373; Statutes 1980, Chapters 546, 600; Statutes 1982, Chapters 5 (First Extra Session), 1085, 1500, and 1589. Statutes 1983, Chapters 323, 1000, 1092, and 1102.
* The provisions of this part, except as otherwise noted, became effective July 1, 1943.
8601. Title. This part is known and may be cited as the "Use Fuel Tax Law."
8602. Construction. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
8603. "Motor vehicle." As used in this part "motor vehicle" includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks.
History—Stats. 1955, p. 738, in effect September 7, 1955, added "As used in this part" and the portion beginning "and further excepting." Stats. 1961, p. 1017, in effect March 31, 1961, and p. 1074, in effect September 15, 1961, identically changed the Vehicle Code reference. Stats. 1968, p. 2296, in effect November 13, 1968, deleted exceptions for farm and construction equipment.
Note.—See Section 8652 exempting from tax fuel used in certain farm and construction equipment.
8604. "Fuel." "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.
History—Added by Stats. 1941, Ch. 38. Stats. 1985, Ch. 1023, effective January 1, 1986, substituted "of this division" for "(commencing with Section 7301)" after Part 2 in first paragraph and added second paragraph. Stats. 1994, Ch. 912, in effect September 28, 1994, but operative July 1, 1995, added "or Part 31 (commencing with Section 60001)".
8605. "Highway." "Highway" includes a way or place, of whatever nature, publicly maintained and open to the use of the public for purposes of vehicular travel.
A private road is not a highway for the purposes of this part unless it has been dedicated and accepted by the proper public authorities as a public highway. The mere use of a private road by one or more members of the public, with or without the consent of the owner, does not make it a highway.
History—Stats. 1957, p. 2286, in effect September 11, 1957, completely reworded first paragraph and added second paragraph.
8606. "Person." "Person" includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this State, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit.
History—Stats. 1945, p. 1438, in effect September 15, 1945, substituted "venture" for "adventure." Stats. 1994, Ch. 1200, in effect September 30, 1994, substituted "partnership" for "copartnership" and added "limited liability company".
8607. "Use." "Use" includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless the operator of the vehicle establishes to the satisfaction of the board that the fuel was consumed for a purpose other than the operation of a motor vehicle within this State and, with respect to fuel brought into this State in any such receptacle, the consumption of the fuel in this State. A person placing fuel in a receptacle on a motor vehicle of another who holds a valid use fuel tax permit is not deemed to have used the fuel.
History—Stats. 1953, p. 3596, in effect September 9, 1953, added "unless the operator of the vehicle establishes to the satisfaction of the board that the fuel was consumed for a purpose other than the operation of a motor vehicle within the State."
8608. "User." (a) "User" includes any person who, within the meaning of the term "use" as defined in this chapter, uses fuel.
(b) Article 1 (commencing with Section 8701) of Chapter 3 and Article 1 (commencing with Section 8751) of Chapter 4 do not apply to (1) a user whose sole use of fuel in this state is for the propulsion of a privately operated passenger motor vehicle, a commercial vehicle with unladen weight of less than 7,000 pounds, or a privately operated two-axle truck which the user has rented or leased for a period of 30 days or less; or (2) an interstate user whose sole use of fuel in this state is for the propulsion of a motor vehicle that is not a qualified motor vehicle and is operated in connection with an interstate trip; if the fuel used, except fuel brought into this state in the fuel tank of the vehicle, is purchased from and delivered into the fuel tank of the vehicle by a vendor.
(c) When the board determines that it is necessary for the efficient administration of this part to regard any lessor of vehicles as the agent of the lessee, with regard to the equipment leased, the board may so regard the lessor and may qualify the lessee as the user for purposes of this part.
History—Stats. 1959, p. 3599, in effect September 18, 1959, added the second paragraph. Stats. 1978, Ch. 827, effective January 1, 1979, in the second paragraph added "(commencing with Section 8701)" following "Article 1" added "Article 1 (commencing with Section 8751) of Chapter" following "Chapter 3 and" deleted "nonresident" preceding "user" and deleted "while the user is temporarily within this State and while the vehicle is exempt from registration under the provisions of Chapter 4 (commencing with Section 6700) of the Vehicle Code as enacted by the Legislature at the 1959 Regular Session" following "motor vehicle". Stats. 1982, Ch. 1085, in effect September 16, 1982, deleted "of this part" after "Chapter 4" and added "or for the propulsion of a privately operated two-axle truck … days or less" before "provided" in the second paragraph. Stats. 1982, Ch. 1589, in effect January 1, 1983, added "or the propulsion of a commercial vehicle … pounds" after "motor vehicle" in the second paragraph. Stats. 1984, Ch. 512, effective July 17, 1984, substituted "7,000" for "6,000" before "pounds." Stats. 1985, Ch. 591, effective January 1, 1986, added the third paragraph. Stats. 1986, Ch. 510, effective January 1, 1987, reorganized the section and extended the exemption to include out-of-state tour operators who make round trips originating and terminating out-of-state. Stats. 1995, Ch. 555, in effect January 1, 1996, substituted a comma for a semicolon after "than 7,000 pounds", substituted "an interstate user" for "a user who is an out-of-state passenger carrier whose operations within this state consist exclusively of round trip sightseeing tours originating and terminating outside this state and" after "or (2)", and substituted "the propulsion of a … an interstate trip" for "propulsion of the motor vehicle operated for these purposes" after "state is for", in subdivision (b).
8609. "In this State." "In this State" or "in the State" means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America.
8610. "Vendor." "Vendor" includes every person who sells fuel in this state and places, or causes to be placed, the fuel into any receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the vehicle.
"Vendor" does not include a person who places the fuel, or causes the fuel to be placed, into a receptacle on a privately operated passenger motor vehicle with respect to which the annual flat rate fuel tax described in Section 8651.7 has been paid for the current year and to which is attached the current prescribed identification emblem.
History—Added by Stats. 1953, p. 3596, in effect September 9, 1953. Stats. 1982, Ch. 1589, in effect January 1, 1983, added the second paragraph.
8611. "Sell." "Sell" includes any transfer of title or possession, exchange, or barter, in any manner or by any means whatsoever, for a consideration.
History—Added by Stats. 1953, p. 3596, in effect September 9, 1953.
8612. "Fuel tank." "Fuel tank" means any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle, exclusive of a cargo tank even though fuel is withdrawn directly therefrom for the propulsion of the vehicle.
History—Added by Stats. 1957, p. 3227, in effect September 11, 1957, operative October 1, 1957.
8613. "Natural gas." "Natural gas" means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form.
History—Added by Stats. 1970, p. 2997, in effect November 23, 1970.
8615. "Standard pressure and temperature." "Standard pressure and temperature" means 14.73 pounds of pressure per square inch at 60+ Fahrenheit.
History—Added by Stats. 1970, p. 2997, in effect November 23, 1970.
8619. "Interstate user." "Interstate user" includes any person who uses fuel in the propulsion of a motor vehicle in this state and who operates the motor vehicle within and without the state or the United States.
History—Added by Stats. 1995, Ch. 555, in effect January 1, 1996.
8620. "Qualified motor vehicle." "Qualified motor vehicle" means a motor vehicle that is used, designed, or maintained for transportation of persons or property, and that has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, has three or more axles regardless of weight, or is used in combination, when the weight of that combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight. "Qualified motor vehicle" does not include a recreational vehicle.
History—Added by Stats. 1995, Ch. 555, in effect January 1, 1996.
8621. "Recreational vehicle." "Recreational vehicle" means a vehicle such as a motor home, pickup truck with attached camper, and bus when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.
History—Added by Stats. 1995, Ch. 555, in effect January 1, 1996.