Laws, Regulations and Annotations


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.

Section 8608

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).