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Business Taxes Law Guide – Revision 2021
 

Use Fuel Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.

Section 8619


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.