Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Use Fuel Tax Law


Section 8604

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)".