Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Use Fuel Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 2. Use Fuel Tax

Article 1. General Provisions and Definitions

Regulation 1302

Regulation 1302. Motor Vehicle.

Reference: Section 8603, Revenue and Taxation Code.

Motor vehicle includes every self-propelled vehicle operated or suitable for operation on the highways, including an overweight or oversize vehicle operated on the highway under permit and a vehicle exempt from vehicle registration under the Vehicle Code, except vehicles used exclusively upon stationary rails or tracks.

History—Effective January 1, 1949.

Amended February 16, 1956.

Amended effective October 12, 1966.

Amended December 5, 1968, effective January 8, 1969.